Competitiveness Review

, том 34 , издание 1 , страницы 3-27

Factors influencing artificial intelligence adoption in the accounting profession: the case of public sector in Kuwait

Hasan Al Wael ¹

Wael M. Abdallah ²

Hasan Ghura ³

Amina Mohammed Buallay ⁴

Скрыть аффилиации авторов Показать аффилиации авторов: 4 аффилиации

Maastricht School of Management Kuwait, Kuwait, Kuwait |

Box Hill Institute, Box Hill College Kuwait, Safat, Kuwait |

Kuwait College of Science and Technology, Safat, Kuwait |

⁴

Brunel University, London, UK and Ahlia University, Manama, Bahrain |

Тип публикации: Journal Article

Дата публикации: 2023-12-06

Emerald

Competitiveness Review

scimago Q1

wos Q2

БС1

SJR: 0.898

CiteScore: 8.8

Impact factor: 3.2

ISSN: 10595422, 20513143

DOI: 10.1108/cr-09-2022-0137

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General Business, Management and Accounting

Business and International Management

Краткое описание

Purpose

This study aims to investigate the organizational and individual factors that influence the adoption of artificial intelligence (AI) in Kuwait's public accounting sector.

Design/methodology/approach

The methodology of this study is a cross-sectional survey of 393 experienced accounting professionals, using partial least square structural equation modeling to analyze the data.

Findings

The findings show that organizational culture, regulatory support, perceived usefulness and ease of use have a direct positive effect on AI adoption, while perceived usefulness and ease of use also have an indirect positive effect through accounting profit and behavioral intention. However, the availability of resources, effective communication channels and competition pressure have an insignificant impact on AI adoption.

Originality/value

This study pioneers a structural framework to elucidate the perceived enhancement of accounting quality through AI system integration. Further, this research adds to the literature on AI adoption in accounting. This study also offers empirical evidence regarding how organizations in Kuwait's public accounting sector view AI systems in accounting.

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Журналы

	1 2
Handbook of Research on In-Country Determinants and Implications of Foreign Land Acquisitions	Handbook of Research on In-Country Determinants and Implications of Foreign Land Acquisitions, 2, 12.5% Handbook of Research on In-Country Determinants and Implications of Foreign Land Acquisitions 2 публикации, 12.5%
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Journal of Business and Socio-economic Development	Journal of Business and Socio-economic Development, 1, 6.25% Journal of Business and Socio-economic Development 1 публикация, 6.25%
Public Money and Management	Public Money and Management, 1, 6.25% Public Money and Management 1 публикация, 6.25%
IEEE Transactions on Engineering Management	IEEE Transactions on Engineering Management, 1, 6.25% IEEE Transactions on Engineering Management 1 публикация, 6.25%
Journal of Electronic Business & Digital Economics	Journal of Electronic Business & Digital Economics, 1, 6.25% Journal of Electronic Business & Digital Economics 1 публикация, 6.25%
Technological Sustainability	Technological Sustainability, 1, 6.25% Technological Sustainability 1 публикация, 6.25%
Journal of Financial Reporting and Accounting	Journal of Financial Reporting and Accounting, 1, 6.25% Journal of Financial Reporting and Accounting 1 публикация, 6.25%
Canadian Journal of Administrative Sciences	Canadian Journal of Administrative Sciences, 1, 6.25% Canadian Journal of Administrative Sciences 1 публикация, 6.25%
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	1 2

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Institute of Electrical and Electronics Engineers (IEEE)	Institute of Electrical and Electronics Engineers (IEEE), 2, 12.5% Institute of Electrical and Electronics Engineers (IEEE) 2 публикации, 12.5%
Wiley	Wiley, 2, 12.5% Wiley 2 публикации, 12.5%
MDPI	MDPI, 1, 6.25% MDPI 1 публикация, 6.25%
Elsevier	Elsevier, 1, 6.25% Elsevier 1 публикация, 6.25%
Taylor & Francis	Taylor & Francis, 1, 6.25% Taylor & Francis 1 публикация, 6.25%
LLC CPC Business Perspectives	LLC CPC Business Perspectives, 1, 6.25% LLC CPC Business Perspectives 1 публикация, 6.25%
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ГОСТ |

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ГОСТ Скопировать

Al Wael H. et al. Factors influencing artificial intelligence adoption in the accounting profession: the case of public sector in Kuwait // Competitiveness Review. 2023. Vol. 34. No. 1. pp. 3-27.

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Al Wael H., Abdallah W. M., Ghura H., Buallay A. M. Factors influencing artificial intelligence adoption in the accounting profession: the case of public sector in Kuwait // Competitiveness Review. 2023. Vol. 34. No. 1. pp. 3-27.

RIS |

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TY - JOUR

DO - 10.1108/cr-09-2022-0137

UR - https://doi.org/10.1108/cr-09-2022-0137

TI - Factors influencing artificial intelligence adoption in the accounting profession: the case of public sector in Kuwait

T2 - Competitiveness Review

AU - Al Wael, Hasan

AU - Abdallah, Wael M.

AU - Ghura, Hasan

AU - Buallay, Amina Mohammed

PY - 2023

DA - 2023/12/06

PB - Emerald

SP - 3-27

IS - 1

VL - 34

SN - 1059-5422

SN - 2051-3143

ER -

BibTex |

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@article{2023_Al Wael,

author = {Hasan Al Wael and Wael M. Abdallah and Hasan Ghura and Amina Mohammed Buallay},

title = {Factors influencing artificial intelligence adoption in the accounting profession: the case of public sector in Kuwait},

journal = {Competitiveness Review},

year = {2023},

volume = {34},

publisher = {Emerald},

month = {dec},

url = {https://doi.org/10.1108/cr-09-2022-0137},

number = {1},

pages = {3--27},

doi = {10.1108/cr-09-2022-0137}

}

MLA

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MLA Скопировать

Al Wael, Hasan, et al. “Factors influencing artificial intelligence adoption in the accounting profession: the case of public sector in Kuwait.” Competitiveness Review, vol. 34, no. 1, Dec. 2023, pp. 3-27. https://doi.org/10.1108/cr-09-2022-0137.

Издатель

Emerald

Журнал

Competitiveness Review

scimago Q1

wos Q2

БС1

SJR

0.898

CiteScore

8.8

Impact factor

3.2

ISSN

10595422 (Print, Electronic)

20513143