Drivers and concerns of adopting Artificial Intelligence in 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 ac-counting 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 inter-views 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 & Finance
Recommended Citation
Zhang, C.,
Zhu, W.,
Dai, J.,
Wu, Y.,
&
Chen, X.
(2025).
Drivers and concerns of adopting Artificial Intelligence in managerial accounting.
Accounting & Finance.
http://doi.org/10.1111/acfi.13404
Retrieved from: https://digitalcommons.mtu.edu/michigantech-p2/1474
