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This paper examines how Greek accounting professionals perceive the usefulness of artificial intelligence (AI) and how these perceptions influence their openness to adopting AI technologies in their work. As AI becomes a transformative force across industries, its application in accounting has shown great potential in improving accuracy, efficiency, and decision-making. Amid ongoing transformations in the accounting sector, AI promises significant improvements in efficiency, automation of routine tasks, and strategic decision-making. However, its actual integration remains inconsistent, particularly in regions with lower digital readiness, such as Southern Europe. The study draws on data collected through a structured online questionnaire completed by a convenience sample of 235 certified accountants in Greece. A regression analysis was conducted to test whether perceived usefulness of AI predicts four key beliefs: that AI improves accounting tasks, reduces repetitive processes, enables a greater strategic focus, and enhances preparedness to work with AI systems. Demographic variables such as age and experience were also analyzed to assess their influence, revealing some statistically significant differences across age groups. The results show statistically significant positive relationships across all outcomes, with the strongest effect observed in perceptions of task improvement and strategic enhancement. Notably, the weakest association was found with preparedness, highlighting a potential gap between recognizing AI’s value and being ready to apply it in practice. These findings suggest that while Greek accountants are increasingly receptive to AI in principle, further institutional support, targeted training, and updated educational curricula are necessary to bridge the gap between perceived usefulness and practical readiness. The study contributes to current literature on AI adoption in professional services and provides practical insights for accounting professionals seeking to encourage digital transformation in accounting.

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Artificial Intelligence in Accounting: Perceptions, Usefulness, and Professional Readiness among Greek Accountants

  • 会议论文

  • 出版模式：

    开放获取

  • 发表日期：

    2026年

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  • Marios Konstantinos Sotiropoulos,
  • Michalis Skordoulis,
  • Petros Kalantonis,
  • Konstantinos Milioris

摘要

This paper examines how Greek accounting professionals perceive the usefulness of artificial intelligence (AI) and how these perceptions influence their openness to adopting AI technologies in their work. As AI becomes a transformative force across industries, its application in accounting has shown great potential in improving accuracy, efficiency, and decision-making. Amid ongoing transformations in the accounting sector, AI promises significant improvements in efficiency, automation of routine tasks, and strategic decision-making. However, its actual integration remains inconsistent, particularly in regions with lower digital readiness, such as Southern Europe. The study draws on data collected through a structured online questionnaire completed by a convenience sample of 235 certified accountants in Greece. A regression analysis was conducted to test whether perceived usefulness of AI predicts four key beliefs: that AI improves accounting tasks, reduces repetitive processes, enables a greater strategic focus, and enhances preparedness to work with AI systems. Demographic variables such as age and experience were also analyzed to assess their influence, revealing some statistically significant differences across age groups. The results show statistically significant positive relationships across all outcomes, with the strongest effect observed in perceptions of task improvement and strategic enhancement. Notably, the weakest association was found with preparedness, highlighting a potential gap between recognizing AI’s value and being ready to apply it in practice. These findings suggest that while Greek accountants are increasingly receptive to AI in principle, further institutional support, targeted training, and updated educational curricula are necessary to bridge the gap between perceived usefulness and practical readiness. The study contributes to current literature on AI adoption in professional services and provides practical insights for accounting professionals seeking to encourage digital transformation in accounting.