Purpose

This study aims to investigate the organizational and individual factors that influence the adoption of artificial intelligence (AI) in Kuwait's public accounting sector.

Design/methodology/approach

The methodology of this study is a cross-sectional survey of 393 experienced accounting professionals, using partial least square structural equation modeling to analyze the data.

Findings

The findings show that organizational culture, regulatory support, perceived usefulness and ease of use have a direct positive effect on AI adoption, while perceived usefulness and ease of use also have an indirect positive effect through accounting profit and behavioral intention. However, the availability of resources, effective communication channels and competition pressure have an insignificant impact on AI adoption.

Originality/value

This study pioneers a structural framework to elucidate the perceived enhancement of accounting quality through AI system integration. Further, this research adds to the literature on AI adoption in accounting. This study also offers empirical evidence regarding how organizations in Kuwait's public accounting sector view AI systems in accounting.

中文翻译：

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影响会计行业人工智能采用的因素：科威特公共部门的案例

目的

本研究旨在调查影响科威特公共会计部门采用人工智能（AI）的组织和个人因素。

设计/方法论/途径

本研究的方法是对 393 名经验丰富的会计专业人士进行横断面调查，使用偏最小二乘结构方程模型来分析数据。

发现

研究结果表明，组织文化、监管支持、感知有用性和易用性对人工智能的采用有直接的积极影响，而感知有用性和易用性也通过会计利润和行为意图产生间接的积极影响。然而，资源的可用性、有效的沟通渠道和竞争压力对人工智能的采用影响不大。

原创性/价值

这项研究开创了一个结构框架，以阐明通过人工智能系统集成对会计质量的感知提升。此外，这项研究还丰富了会计领域人工智能应用的文献。这项研究还提供了有关科威特公共会计部门组织如何看待会计中的人工智能系统的经验证据。