ADOPTION OF ARTIFICIAL INTELLIGENCE BY ACCOUNTING EMPLOYEES AT SMALL AND MEDIUM-SIZED ENTERPRISES IN HO CHI MINH CITY: THE MEDIATING ROLE OF TRUST IN AI
DOI:
https://doi.org/10.62985/j.huit_ojs.vol26.no3E.466Từ khóa:
Artificial Intelligence Adoption, Trust in AI, Perceived Intelligence, perceived risk, accounting employees, small and medium-sized enterprises.Tóm tắt
Generative artificial intelligence (GenAI) is transforming the accounting sector, yet small and medium-sized enterprises (SMEs) in developing economies face persistent challenges regarding inconsistent governance and compliance risks. Existing literature primarily examines technology acceptance from a consumer perspective while overlooking the psychological adoption behavior of employees who directly interact with intelligent systems. This research investigates the factors influencing Artificial Intelligence Adoption (AIA) among accounting employees in Ho Chi Minh City, specifically evaluating the mediating role of Trust and the moderating effects of Organizational support (OS) and AI Literacy (AIL). The researchers collected empirical data through an online survey of 286 accounting professionals working in small and medium-sized enterprises. The data were subsequently analyzed utilizing Partial Least Squares Structural Equation Modeling. The structural model reveals that Perceived Risk (PR) and Perceived Intelligence (PI) significantly foster trust in artificial intelligence, demonstrating respective path coefficients of 0.365 and 0.237. Trust subsequently drives adoption behavior with a path coefficient of 0.182. Notably, perceived intelligence demonstrates no direct effect on adoption. Conversely, perceived risk exerts a direct positive influence with a path coefficient of 0.190. Furthermore, high organizational support negatively moderates the relationship between trust and adoption with a coefficient of negative 0.151. These findings establish that trust serves as a critical psychological mechanism for translating technological perceptions into concrete adoption behaviors. Managers should prioritize building transparent systems and framing artificial intelligence as a tool for risk mitigation to ensure successful technology integration in high-accountability professional environments.
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