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AI Adoption in Accounting

Fateh Saci et al.

Journal of Global Information Management2026https://doi.org/10.4018/jgim.404639article
AJG 2ABDC A
Weight
0.50

Abstract

Artificial Intelligence (AI) is reshaping accounting services, making it vital to understand the factors that drive its adoption. This study investigates AI adoption among French accounting professionals using an integrated Technology Acceptance Model (TAM) and Technological-Organizational-Environmental (TOE) framework. A cross-sectional survey of 238 accounting professionals was analyzed using structural equation modeling (SEM). The results show that perceived compatibility, IT infrastructure, financial readiness, trust, and vendor support positively influence adoption intention through their effects on perceived usefulness and ease of use, while perceived cost acts as a significant barrier. This model explains a substantial portion of the variance in adoption intention. The study offers practical recommendations for firms and AI vendors and contributes crucial empirical evidence on AI acceptance within the French professional service context.

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https://doi.org/https://doi.org/10.4018/jgim.404639

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@article{fateh2026,
  title        = {{AI Adoption in Accounting}},
  author       = {Fateh Saci et al.},
  journal      = {Journal of Global Information Management},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.4018/jgim.404639},
}

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AI Adoption in Accounting

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.