"Drivers and concerns of adopting Artificial Intelligence n managerial " by Chao Zhang, Weidong Zhu et al.
 

Drivers and concerns of adopting Artificial Intelligence n managerial accounting

Document Type

Article

Publication Date

1-25-2025

Department

College of Business

Abstract

Recent advancements in Artificial Intelligence (AI) have attracted significant attention within the managerial accounting profession. With its transformative capabilities and complexity, AI presents numerous opportunities alongside notable challenges in its adoption. This paper examines the key factors influencing AI adoption in managerial accounting and highlights common concerns faced by companies during this process. Based on interviews with representatives from 41 companies, we identified a range of factors impacting AI adoption at both institutional and individual levels. These findings offer valuable insights into AI acceptance within the field of managerial accounting.

Publication Title

Accounting and Finance

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