From AI Knowledge to AI Usage Intention in the Managerial Accounting Profession and the Role of Personality Traits—A Decision Tree Regression Approach

Electronics, Journal Year: 2025, Volume and Issue: 14(6), P. 1107 - 1107

Published: March 11, 2025

This study examines the key drivers behind adoption of artificial intelligence (AI) in accounting profession, emphasizing influence AI-related knowledge, personality traits, and professional roles. By applying Decision Tree Regression analysis to survey data from professionals, our research identifies AI knowledge as strongest determinant adoption, underscoring importance expertise technology acceptance. While traits play a secondary role, extraversion openness emerge significant factors influencing intentions. The further explores applications financial auditing, tax compliance, fraud detection, clarifying specific domains impacted by integration. These findings offer valuable guidance for policymakers, educators, business leaders aiming equip workforce with necessary skills mindset navigate AI-driven transformation profession.

Language: Английский

The metaverse, a new frontier for innovative business models

Technological Forecasting and Social Change, Journal Year: 2024, Volume and Issue: 209, P. 123838 - 123838

Published: Oct. 25, 2024

Language: Английский