Determinants of artificial intelligence use by accounting practitioners from the perspective of the technology readiness and acceptance model (TRAM)

<ns3:p>Purpose: The purpose of this paper is to assess the impact of dimensions of technology readiness (TR) on accounting office staffʼs intention to use artificial intelligence (AI), using the mediating factors of the technologyʼs perceived usefulness (PU) and perceived ease of use (PEOU). Methodology/research approach: The study was based on a purposive sample of 200 staff members of accounting offices in Poland. Structural equation modelling (SEM) was used to test the relationships between the TR personality dimensions and the cognitive dimensions (PU and PEOU) of the technology acceptance model (TAM). Findings: The findings indicate that respondentsʼ optimism affected the perceived usefulness of technology, while innovativeness affected the perceived ease of use of AI technologies. In addition, the cognitive dimensions of the TAM were confirmed to in-fluence respondents' intention to use AI tools; thus, PU and PEOU mediate the relationship between TR dimensions and the intention to use technology. Research limitations/implications: The study focuses on a limited number of accounting practitioners. Moreover, the basis for the analysis was only two TR modera-tors: PU and PEOU. Originality/value: The articleʼs integration of knowledge from psychology, manage-ment and technology fosters a holistic approach to the issue of adopting technological innovations such as AI. The adopted research perspective enriches the theoretical contribution to the literature by identifying factors in AI technology adoption among Polish accountants. It also facilitates the application of the research results in practice as it takes into account the organisational and individual context of this process. Furthermore, the content of the article and the analysis contained therein can provide valuable support to organisations planning to use AI technologies, allowing them to improve their implementation strategies by considering both technical and human aspects.</ns3:p>