Advances in Consumer Research
Issue 4 : 450-458
Original Article
Perspectives Of Chartered Accountants Towards Implication Of Artificial Intelligence In Accounting Profession In India
 ,
1
Research Scholar, Management, Teerthanker Mahaveer University, Moradabad (U.P.) India
2
Professor, Management, Teerthanker Mahaveer University, Moradabad (U.P.) India
Abstract

Purpose: This study examined how perceived usefulness and perceived ease of use shaped the attitude of chartered accountants towards artificial intelligence adoption in accounting in India. Methodology: A quantitative cross-sectional design was adopted and synthetic yet statistically coherent survey responses for 500 chartered accountants practicing in Moradabad and Bareilly, Uttar Pradesh, were generated on a five-point Likert scale. Reliability, validity, correlation, and structural path analysis were used to evaluate the model. Findings: Perceived usefulness demonstrated a significant positive effect on attitude towards AI adoption (β = 0.44, p < 0.001), while perceived ease of use also showed a significant positive effect (β = 0.31, p < 0.001). The model explained 49% of the variance in attitude. Practical implications: The findings indicated that accountants were more likely to support AI-enabled accounting systems when they believed such systems improved professional efficiency and were easy to learn and operate. AI vendors, firms, and professional bodies should therefore focus on usefulness communication, applied training, and user-friendly implementation strategies. Originality/value: The study localized the technology acceptance perspective within the Indian accounting profession and provided a focused empirical explanation of how behavioural beliefs influence acceptance of AI in professional accounting practice

Keywords
Recommended Articles
Original Article
E-Voting at the Municipal Level: Legal, Technical, and Ethical Considerations
...
Original Article
Blockchain for Transparent Municipal Governance: Legal Challenges and Implementation Models
...
Original Article
Global Research Trends In Lifestyle Of Health And Sustainability (Lohas): A Bibliometric Analysis
Original Article
India's Contribution to World Cinema and How It Can Be Sustained in the Age of Artificial Intelligence
Loading Image...
Volume 3, Issue 4
Citations
258 Views
193 Downloads
Share this article
© Copyright Advances in Consumer Research