Analysis of the Technology Acceptance of Artificial Intelligence at Public Accounting Firms

DOI

10.2991/978-94-6463-622-2_7How to use a DOI?

Keywords

Artificial Intelligence; Auditing; Technology Acceptance

Abstract

The adoption of artificial intelligence (AI) has transformed various sectors by enhancing operational efficiency and enabling innovative strategies. However, its application in accounting and auditing remains underexplored, particularly in public accounting firms in Indonesia. This study investigates the adoption of AI in Indonesian public accounting firms, focusing on the implementation, benefits, and barriers associated with its use in auditing. A qualitative research design was employed, involving structured interviews with partners from four public accounting firms. Findings reveal variability in AI adoption, with some firms yet to integrate AI into their audit processes due to limited understanding and resources. Others have partially adopted AI for specific tasks, indicating a cautious but progressive approach toward technological integration. The study identifies several barriers to AI adoption, including a lack of skilled personnel, resistance to change, and infrastructural challenges. These findings underscore the need for tailored strategies to enhance AI adoption, such as targeted training programs and technological infrastructure development. This research contributes to the existing literature by providing a comprehensive analysis of the impact of AI on auditing practices in Indonesia and highlights the need for further studies to explore frameworks that can facilitate effective AI integration. The insights from this study are expected to support both theoretical advancements and practical applications in the field of auditing.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Ketut Sinta Trisnadewi
AU  - Nyoman Angga Pradipa
AU  - Ni Made Ayu Dwijayanti
PY  - 2024
DA  - 2024/12/31
TI  - Analysis of the Technology Acceptance of Artificial Intelligence at Public Accounting Firms
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)
PB  - Atlantis Press
SP  - 54
EP  - 61
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-622-2_7
DO  - 10.2991/978-94-6463-622-2_7
ID  - Trisnadewi2024
ER  -