Identifying Individual and Organizational Empowerment Factors of Accountants for Artificial Intelligence Adoption
Keywords:
Individual empowerment and organizational empowerment of accountants, adoption of artificial intelligence technologyAbstract
This study aims to identify and explain the individual and organizational factors that empower accountants to adopt artificial intelligence technology. An applied, exploratory mixed-methods design was employed, using a fuzzy Delphi technique with 18 academic and professional experts to extract key components, followed by a quantitative phase in which data from 384 accountants and financial managers were analyzed through structural equation modeling using SmartPLS 3.3. The results indicate that individual factors such as digital knowledge and skills and attitudes toward technology, along with organizational factors including organizational support, organizational culture, information technology infrastructure, and interaction with the professional environment, have significant effects on empowerment and AI adoption, with digital knowledge and IT infrastructure showing the strongest effects. Empowering accountants for AI adoption is a multidimensional process requiring the simultaneous development of individual capabilities and supportive organizational and technological infrastructures, and the proposed model provides a robust foundation for digital transformation policies in the accounting profession.
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Copyright (c) 2025 Arsalan Hekmat (Author); Sina kheradyar (Corresponding author); Mojtaba Maleki Choobari (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
