Bridging the AI divide: local public accountants’ perceptions and structural constraints in AI readiness

Purpose This research aims to explore whether an emerging “Artificial Intelligence (AI) divide” is developing in local public accounting due to disparities in professional attitudes, financial capacity, technological resources and political governance. Design/methodology/approach A quantitative approach was employed using survey data from 172 Spanish municipalities, combined with real financial and political indicators. A linear regression model with clustered standard errors was applied to test the hypotheses. Findings Findings are consistent with an emerging AI divide in local public accounting in terms of uneven intention to use AI and institutional readiness conditions. Results indicate that public accountants are willing to assume the learning effort required to use AI when clear benefits and a legitimising environment are present. Regarding structural conditions, municipalities with stronger financial sustainability and higher economic development display greater readiness, while advanced technological resources diminish intention, potentially reflecting institutional inertia. In addition, the findings suggest that AI readiness is becoming a cross-cutting priority that depends on governments’ ability to articulate coherent strategies. Originality/value This study provides actionable value for public accountants and governments by clarifying how they can prevent an AI divide from emerging. Public accountants can assess digital readiness, advocate for training and resources and take a strategic role in leading AI-driven innovation. For local governments, it provides guidance on creating enabling conditions for AI adoption through pilots, strategic planning, financial stability and inter-municipal cooperation, while highlighting how higher-level administrations can support cohesion through shared services and capacity-building.