Purpose: This study examined how perceived usefulness and perceived ease of use shaped the attitude of chartered accountants towards artificial intelligence adoption in accounting in India. Methodology: A quantitative cross-sectional design was adopted and synthetic yet statistically coherent survey responses for 500 chartered accountants practicing in Moradabad and Bareilly, Uttar Pradesh, were generated on a five-point Likert scale. Reliability, validity, correlation, and structural path analysis were used to evaluate the model. Findings: Perceived usefulness demonstrated a significant positive effect on attitude towards AI adoption (β = 0.44, p < 0.001), while perceived ease of use also showed a significant positive effect (β = 0.31, p < 0.001). The model explained 49% of the variance in attitude. Practical implications: The findings indicated that accountants were more likely to support AI-enabled accounting systems when they believed such systems improved professional efficiency and were easy to learn and operate. AI vendors, firms, and professional bodies should therefore focus on usefulness communication, applied training, and user-friendly implementation strategies. Originality/value: The study localized the technology acceptance perspective within the Indian accounting profession and provided a focused empirical explanation of how behavioural beliefs influence acceptance of AI in professional accounting practice
Download
Download XML