EXPERT BASED TAM–UTAUT–TOE FRAMEWORK FOR AI ADOPTION IN ACCOUNTING: A DELPHI STUDY WITH PRACTITIONERS

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DOI: https://doi.org/10.46793/RZ26.223T

ABSTRACT / SAŽETAK:

Artificial intelligence (AI) is increasingly embedded in accounting information systems, audit tools and reporting processes, yet its adoption in professional accounting practice remains uneven and context dependent. This study develops an expert-based framework for AI adoption in accounting by integrating the Technology Acceptance Model (TAM), the Unified Theory of Acceptance and Use of Technology (UTAUT) and the Technology–Organisation– Environment (TOE) framework. A two-round Delphi study was conducted with ten experts from Big Four firms, international audit and advisory networks, and an accounting/ERP software company. In the first round, semi-structured interviews were used to validate and refine an initial twelve-factor literature-based framework. In the second round, experts rated the refined factors and items using a five-point Likert scale, while consensus was assessed using median values, interquartile ranges, the percentage of ratings equal to or above four, and the within-group agreement index. The first round expanded the framework into 15 factors, while the second round showed that 13 factors achieved expert consensus. The retained framework confirms the relevance of perceived usefulness, perceived ease of use and attitude towards AI, while also highlighting organisational support, compatibility, trust, data quality, perceived risk, ethics, privacy and accountability as important adoption conditions.

KEYWORDS / KLJUČNE REČI:

Artificial intelligence, Accounting, Technology adoption, Delphi method

ACKNOWLEDGEMENT / PROJEKAT:

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