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The Effect of Technology Readiness on Adopting Artificial Intelligence in Accounting and Auditing in Vietnam

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  • Nguyen Thi Mai Anh

    (Department of Financial Accounting, School of Accounting and Auditing, National Economics University, Hanoi 100000, Vietnam)

  • Le Thi Khanh Hoa

    (Department of Financial Accounting, School of Accounting and Auditing, National Economics University, Hanoi 100000, Vietnam)

  • Lai Phuong Thao

    (Department of Financial Accounting, School of Accounting and Auditing, National Economics University, Hanoi 100000, Vietnam)

  • Duong Anh Nhi

    (School of Banking and Finance, National Economics University, Hanoi 100000, Vietnam)

  • Nguyen Thanh Long

    (Department of Financial Accounting, School of Accounting and Auditing, National Economics University, Hanoi 100000, Vietnam)

  • Nguyen Thanh Truc

    (Department of Financial Accounting, School of Accounting and Auditing, National Economics University, Hanoi 100000, Vietnam)

  • Vu Ngoc Xuan

    (Department of Microeconomics, Faculty of Economics, National Economics University, Hanoi 100000, Vietnam)

Abstract

This research article focuses on investigating the impact of technology readiness (TR) on the adoption of artificial intelligence (AD) by accountants and auditors, utilizing intermediary factors, such as perceived usefulness (PU) and perceived ease-of-use (PEOU), within companies in Vietnam. Based on 143 survey responses, the results demonstrate a positive relationship between TR and AI adoption among professionals in the accounting and auditing industry. Additionally, the analysis reveals that the intermediary factors PU and PEOU positively influence AI adoption. TR consistently relates with PU and PEOU in applying artificial intelligence in accounting and auditing. The result of the experiment study is that technology readiness positively impacts the AI adoption of accountants and auditors from companies in Vietnam. Hence, perceived usefulness and ease of use mediate the relationship between technology readiness and the adoption of AI technologies by workers in the accounting and auditing industry. This study contributes not only academically by enriching scientific knowledge on AI adoption but also holds practical significance by suggesting training and development policies from a business perspective in the future.

Suggested Citation

  • Nguyen Thi Mai Anh & Le Thi Khanh Hoa & Lai Phuong Thao & Duong Anh Nhi & Nguyen Thanh Long & Nguyen Thanh Truc & Vu Ngoc Xuan, 2024. "The Effect of Technology Readiness on Adopting Artificial Intelligence in Accounting and Auditing in Vietnam," JRFM, MDPI, vol. 17(1), pages 1-15, January.
    • Handle: RePEc:gam:jjrfmx:v:17:y:2024:i:1:p:27-:d:1317052
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    References listed on IDEAS

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    1. Hassan Damerji & Anwar Salimi, 2021. "Mediating effect of use perceptions on technology readiness and adoption of artificial intelligence in accounting," Accounting Education, Taylor & Francis Journals, vol. 30(2), pages 107-130, March.
    2. Victoria Bogdan & Luminita Rus & Dana Simona Gherai & Adrian Gheorghe Florea & Nicoleta Georgeta Bugnar, 2023. "A Streamline Sustainable Business Performance Reporting Model by an Integrated FinESG Approach," Sustainability, MDPI, vol. 15(24), pages 1-26, December.
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    Cited by:

    1. Nguyen Thi Mai Anh & Nguyen Thanh An & Nguyen Thi Minh Ngoc & Vu Ngoc Xuan, 2024. "The Influence of Financial Indicators on Vietnamese Enterprise’s Sustainability Reports Disclosing Process," JRFM, MDPI, vol. 17(4), pages 1-21, April.
    2. KOUAKOU, Dorgyles C.M. & SZEGO, Eva, 2024. "Evaluating the integration of artificial intelligence technologies in defense activities and the effect of national innovation system performance on its enhancement," MPRA Paper 120617, University Library of Munich, Germany.

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