Factors Affecting the Adoption of Artificial Intelligence (AI) among Accountants in Malaysia

Among all information and communication technologies (ICT), the rapid development of artificial Intelligence (AI) has significantly impacted the transformation of processes and operations in various fields, from manufacturing to services, including accounting.Despite the clear opportunities and benefits, the employees directly influenced by these changes encounter significant challenges.This study investigates the intention to use AI technology from the accountant's point of view using the Unified Theory of Acceptance and Use of Technology (UTAUT) model and Technology-Organization-Environment (TOE) framework.By conducting an online questionnaire, the data were collected from the responses of 402 accountants working in an accounting firm in Malaysia.The experimental findings confirmed that performance expectancy, social influence, managerial support, working experience, and competitive pressure significantly affected accountants' behavioral intention to use AI technology in Malaysia.This study outlines some practical implications for related parties, such as companies and top management, which will help create a better work environment for the employees.