Advances in Accounting· 2026Q2
Unlocking AI's potential in accounting: A study on adoption barriers and drivers
- 0citations
- Q2SCImago
- 2026year
Short summary
Accountants' adoption of AI is hindered by lack of knowledge in data analytics (DA) tools like Excel, but driven by AI training, DA tool use, and initiatives to reduce resistance to change.
AI-generated from the title and abstract; the full text is not read.
Key points
- Knowledge and use of Excel-based data analytics are barriers to AI adoption by accountants.
- AI training, adoption of DA tools, and accountants' initiatives to reduce resistance are drivers for AI adoption.
- Organizational efforts can alleviate status quo bias that prevents accountants from adopting AI.
- A survey of 271 accounting professionals empirically tested these factors.
AI-generated from the title and abstract; the full text is not read.
Abstract
Accountants play a vital role in driving the implementation of Artificial Intelligence (AI) to improve financial analysis and performance measurement, but their readiness to adopt the technology is uneven. Drawing on the dual-factor model, this research examines the barriers and drivers to AI adoption. Barriers include knowledge and use of Excel-based data analytics (DA). Drivers include AI training, adoption of DA tools, and accountants' initiatives aimed at reducing resistance to technological change. These factors explain how accountants can suffer from status quo bias that prevents them from adopting AI and how the bias can be alleviated by organizational efforts. We conducted a survey on 271 accounting professionals and used descriptive analysis and Poisson regression to empirically test the effects of the factors. The results demonstrate the significant impacts of these factors on AI adoption. This study advances the literature on AI adoption by providing new insights into the barriers and drivers regarding its adoption in corporate environments.
The authors' abstract, as published at the source. Advances in Accounting, 2026 · DOI ↗
The rest is in the Pofolia app
Takeaways and questions to the paper; new summaries every day for your field. Free.
Sign in on the web to openField: Industrial and Manufacturing Engineering
Industrial and Manufacturing EngineeringEngineering