Factors Influencing Artificial Intelligence Adoption in Accounting for Sustainable Development: Evidence from Vietnamese Enterprises

This study examines the factors influencing the adoption of artificial intelligence (AI) in accounting and evaluates its impact on the sustainable development of Vietnamese enterprises. The research model is developed by integrating three theoretical frameworks: the Technology–Organization–Environment (TOE) framework, the Resource-Based View (RBV), and the Diffusion of Innovation (DOI) theory. Data were collected from 362 valid questionnaires and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach with SmartPLS 4 software. The findings indicate that technological readiness, top management support, human competency, and perceived benefits all have significant positive effects on AI adoption in accounting. Furthermore, AI adoption in accounting positively influences the sustainable development of enterprises. This study contributes empirical evidence on the determinants of AI adoption in accounting in the Vietnamese context and provides practical managerial implications for promoting digital transformation and achieving sustainable business development.