TITLE:
Level of Readiness and Adoption on the Use of Artificial Intelligence Technologies in the Accounting Profession
AUTHORS:
Camille E. Moron, Chester Owen B. Diokno
KEYWORDS:
Readiness, Adoption, Artificial Intelligence, Accounting Profession, Philippines
JOURNAL NAME:
Open Journal of Accounting,
Vol.12 No.3,
July
13,
2023
ABSTRACT: This
paper provides in-depth correlational research on the level of readiness of the
accounting personnel as well as the adoption of the usage of artificial
intelligence technologies in their respective field. The quantitative result of
this study was to examine whether the level of readiness and adoption have a
positive relationship in the various technologies involving the use of
artificial intelligence. Descriptive research design was used with a total of
50 accounting personnel derived using purposive sampling from the selected
state and private university and local government unit in Cavite. Retrieved
data were collected and analyzed using frequency count, percentage, weighted
average, standard deviation, and Spearman’s Rho method, and were treated with
utmost confidentiality. It was found out that participants were somewhat ready
in using AI software application, slightly ready in using Cloud technology and
moderately ready in using Blockchain technology. It was also revealed that
participants were somewhat adoptive on the use of AI software application,
slightly adoptive in using Cloud technology and somewhat adoptive in using
Blockchain technology in their accounting profession. It was also revealed that
there are positive relationships on the level of readiness and adoption on the
use of all the AI technologies.