1
Master's degree student in Accounting, North Tehran Branch, Islamic Azad University, Tehran, Iran.
2
Department of Accounting, North Tehran Branch, Islamic Azad University, Tehran, Iran.
Abstract
This study was conducted with the aim of investigating and evaluating the acceptance of artificial intelligence technology in management accounting. A questionnaire (attached at the end of the file) with a five-option Likert scale was used to collect data. First, the questionnaire was confirmed from the experts' point of view in terms of content validity. Then, the construct validity was also performed using confirmatory factor analysis. The AVE value of all variables was above 0.5 and convergent validity was confirmed. To measure reliability, Cronbach's alpha coefficient and composite reliability were calculated. Cronbach's alpha coefficient and CR value of all variables were also above 0.7. Therefore, the reliability of the questionnaire was assessed as desirable. The statistical population of these accountants has an experience of more than 5 years, which due to the unlimited population, the final sample was obtained by using the Cochran formula of 384 people. The partial least squares technique and Smart Pls software were used to test the research hypotheses. The results showed that the level of readiness for artificial intelligence technologies affects the accounting profession. The level of acceptance of using artificial intelligence technologies affects the accounting profession.
hasan zadeh neisi,N. and naghdi bahar,M. (2025). Review and evaluation of the adoption of artificial intelligence technology in management accounting. Journal of Accounting and Management Vision, 8(100), 210-228.
MLA
hasan zadeh neisi,N. , and naghdi bahar,M. . "Review and evaluation of the adoption of artificial intelligence technology in management accounting", Journal of Accounting and Management Vision, 8, 100, 2025, 210-228.
HARVARD
hasan zadeh neisi N., naghdi bahar M. (2025). 'Review and evaluation of the adoption of artificial intelligence technology in management accounting', Journal of Accounting and Management Vision, 8(100), pp. 210-228.
CHICAGO
N. hasan zadeh neisi and M. naghdi bahar, "Review and evaluation of the adoption of artificial intelligence technology in management accounting," Journal of Accounting and Management Vision, 8 100 (2025): 210-228,
VANCOUVER
hasan zadeh neisi N., naghdi bahar M. Review and evaluation of the adoption of artificial intelligence technology in management accounting. Journal of Accounting and Management Vision, 2025; 8(100): 210-228.