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The current study aims to identify the factors leading to the adoption of artificial intelligence by those working in the field of accounting and auditing. More specifically, it explores the impact of social influence, facilitating conditions, and technical capability on the behavioral intention to use AI. In addition, it explores the role of technological leadership in influencing this relationship. Data were collected from Iraqi companies through questionnaires sent to 373 respondents with a response rate of 58.37%. The researchers conducted their statistical analysis through PL S-SEM using SmartPLS 4.0 together with SPSS for descriptive analysis. The results show that social influence, facilitating conditions, technical capability and technical capability positively affect behavioral intention to use AI. The result also shows that technological leadership moderates the association between facilitating conditions, technical capability and behavioral intention to use AI, while it does not moderate the connection between social effect and behavioral intention to use AI.

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The Role of Technology Leadership in Shaping Behavioral Intention to Use Artificial Intelligence Among Accountants and Auditing

  • 会议论文

  • 发表日期：

    2026年

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  • Mushtaq Yousif Alhasnawi,
  • Guojing Hu,
  • Sajead Mowafaq Alshdaifat,
  • Dalowar Hossan,
  • Ahmed Abbas Jasim Al-Hchaimi

摘要

The current study aims to identify the factors leading to the adoption of artificial intelligence by those working in the field of accounting and auditing. More specifically, it explores the impact of social influence, facilitating conditions, and technical capability on the behavioral intention to use AI. In addition, it explores the role of technological leadership in influencing this relationship. Data were collected from Iraqi companies through questionnaires sent to 373 respondents with a response rate of 58.37%. The researchers conducted their statistical analysis through PL S-SEM using SmartPLS 4.0 together with SPSS for descriptive analysis. The results show that social influence, facilitating conditions, technical capability and technical capability positively affect behavioral intention to use AI. The result also shows that technological leadership moderates the association between facilitating conditions, technical capability and behavioral intention to use AI, while it does not moderate the connection between social effect and behavioral intention to use AI.