Analyzing Factors Influencing AI Adoption in Accounting Using TRAM Model
DOI:
https://doi.org/10.30630/jam.v21i1.380Keywords:
artificial intelligence, accounting profession, Indonesia, technology readiness and acceptability modelAbstract
Although artificial intelligence (AI) is revolutionizing the accounting industry and increasing efficiency, many professionals are still reluctant to embrace it because of concerns about losing their jobs or having to learn new skills. This study explores how technological readiness influences AI acceptance among accountants and auditors by using the Technology Readiness and Acceptance Model (TRAM). Specifically, it examines the effects of optimism, innovativeness, discomfort, and insecurity on perceived ease of use and usefulness in shaping AI adoption decisions. Data were collected through purposive sampling and an online survey, yielding 225 responses, of which 202 were valid for analysis using SMART PLS 4.1.1.2. The results reveal that perceived ease of use and usefulness significantly drive AI adoption intentions. Optimism enhances perceived ease of use, while discomfort negatively affects perceived usefulness; innovativeness and insecurity show no significant impact. The findings validate TRAM’s applicability in Indonesia and highlight practical implications for developing training programs that reduce discomfort, foster optimism, and strengthen user confidence to promote effective AI integration in the accounting profession.
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