The Impact of Accountants’ Perceptions of Technology Readiness and Competitive Intensity on Technology Adoption

This research investigates the impacts of accountants' perceptions of ease of use towards technology readiness and the intensity of competition influenced by artificial intelligence in boosting industrial innovation and infrastructure development. Artificial intelligence technologies in the digital age have significantly impacted how accountants apply, understand, and interpret data. Following the Technology Acceptance Model (TAM) framework, this paper critically explores the ease of use of the technology and perceived benefits as well as the competitive pressure factors in adopting artificial intelligence technology, leading to the formulation of hypotheses. This quantitative survey research used an online questionnaire to gather data; however, its target population of participants was unspecified, yet in the JABODETABEK region. This study seeks to explain accountants' reactions toward the use of artificial intelligence technology and the level of adoption based on the given perception to understand the impact of intensifying competition within the accounting profession. Based on this, this study's findings will improve knowledge of the relationship between the accountants' perceptions and the implementation of AI technology in accountancy, leading to the development of accountancy as a discipline in the digital age.