Determinants of artificial intelligence adoption in SMEs: The mediating role of accounting automation

Rawashdeh, Awni and Bakhit, Mashael and Abaalkhail, Layla (2023) Determinants of artificial intelligence adoption in SMEs: The mediating role of accounting automation. International Journal of Data and Network Science, 7 (1). pp. 25-34. ISSN 25618148

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Abstract

The study examines the technological factors influencing the adoption of artificial intelligence (AI) technology. In addition, this study examines the mediating role of accounting automation on AI adoption in a small and medium-sized enterprise (SMEs) context. The owners and managers of SMEs were surveyed online using a convenience sampling technique. The proposed model was tested using SEM. The findings confirmed the relationships between the predictive variables and AI adoption. The results showed that accounting automation partially mediated the relationship between predictive variables and the adoption of AI. The results contribute to the TOE model by incorporating accounting automation into the TOE framework as a mediating variable. The study also contributed to the literature by including new variables in the model, such as saving time and efficiency-improving.

Item Type: Article
Subjects: Lib Research Guardians > Multidisciplinary
Depositing User: Unnamed user with email support@lib.researchguardians.com
Date Deposited: 16 Apr 2024 08:12
Last Modified: 20 Jul 2024 05:34
URI: http://eprints.classicrepository.com/id/eprint/2689

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