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This study examines the adoption of emerging technologies in accounting, namely Robotic Process Automation (RPA), Artificial Intelligence (AI), Big Data (BD), and Blockchain (BC). Utilizing the Technology Acceptance Model (TAM) as the theoretical framework, the research explores how perceived ease of use and perceived usefulness influence the intention of accountants to adopt these Accounting Automation Tools. Data were collected through a survey distributed to certified accountants. Based on 263 observations, the results, analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM), demonstrate that both perceived ease of use and perceived usefulness significantly impact the intention to use the RPA, AI, BD, and BC technologies, confirming the hypotheses related to each technology. The findings highlight the importance of these perceptions in driving the adoption of digital innovations in the accounting field, contributing to the ongoing digital transformation in accounting.

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The Accountants’ Intention to Use Emergent Technology

  • 会议论文

  • 发表日期：

    2025年

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  • Amélia Silva,
  • Albertina Monteiro,
  • Maria José Angélico Gonçalves,
  • Rui Bertuzi,
  • Pedro Miranda

摘要

This study examines the adoption of emerging technologies in accounting, namely Robotic Process Automation (RPA), Artificial Intelligence (AI), Big Data (BD), and Blockchain (BC). Utilizing the Technology Acceptance Model (TAM) as the theoretical framework, the research explores how perceived ease of use and perceived usefulness influence the intention of accountants to adopt these Accounting Automation Tools. Data were collected through a survey distributed to certified accountants. Based on 263 observations, the results, analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM), demonstrate that both perceived ease of use and perceived usefulness significantly impact the intention to use the RPA, AI, BD, and BC technologies, confirming the hypotheses related to each technology. The findings highlight the importance of these perceptions in driving the adoption of digital innovations in the accounting field, contributing to the ongoing digital transformation in accounting.