ARTIFICIAL INTELLIGENCE ADOPTION AMONG ACCOUNTANTS IN THE UAE: AN INTEGRATED AI ACCEPTANCE-AVOIDANCE MODEL
Artificial intelligence is accelerating the transformation of accounting processes and operations., but despite the apparent opportunities and advantages, the workforce directly affected by these changes face the main challenge. However, there is limited research on the accountants’ perceptions of AI adoption and their willingness to embrace it, particularly in the UAE context. The study addressed this research gap by introducing the Integrated AI Acceptance-Avoidance Model (IAAAM), a comprehensive framework that considers both the benefits and risks associated with AI, as well as the complex relationship between perceptions, attitudes, and behavioral intentions in using AI in accounting. A survey involving 96 accountants in the United Arab Emirates (UAE) was conducted to validate the IAAAM. The empirical findings not only provide insights into accountants’ perceptions but also demonstrate the effectiveness of the IAAAM in explaining and predicting their attitudes and behavioral intentions toward AI adoption. While this research contributes to the existing literature, it also reveals a crucial gap between intention and actual usage of AI among UAE-based accountants. This highlights the importance of organizational support infrastructures, enabling technologies, and skill development initiatives to facilitate widespread AI adoption. This research advances academic knowledge as it provides practical guidance to policymakers, academic institutions, professional bodies, and organizations in the UAE in the adoption of AI among accountants in the UAE.
Keywords: Artificial intelligence, AI adoption in accounting, technology acceptance, attitude towards AI, Unified theory of acceptance and use of technology (UTAUT), Technology threat avoidance theory, (TTAT) Integrated AI acceptance-Avoidance model (IAAAM)