BENEFITS OF AI ADOPTION IN ACCOUNTING INFORMATION SYSTEMS: PERSPECTIVES FROM INDIAN ACCOUNTING PROFESSIONALS

Purpose: This study examines the benefits of AI in accounting, focusing on work efficiency, data quality, and financial management effectiveness, and explores demographic influences on AI familiarity. Methodology: Descriptive, correlation, and regression analyses were conducted using data from 83 accounting professionals. Findings: AI is perceived to enhance efficiency, data quality, and reduce workload. Significant findings include a negative correlation between age and AI familiarity, while education did not show a significant relationship. Only financial reporting tasks showed a marginal impact on data quality. Practical Implications: The study provides insights into AI's role in accounting and highlights the need for strategic implementation and training. Originality/Value: This research enhances understanding of AI’s integration into accounting practices and demographic impacts. KEYWORDS: Artificial Intelligence (AI), Accounting Information System, Benefits, Accounting technology