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Abstract The fast availability of data coupled with technology evolution, have brought Artificial Intelligence closer to commercial use. The relevance of AI solutions for business models worldwide was underlined by the significant investments made by internet giants such as Google, Apple, Amazon, Facebook. In the highly data driven accounting and finance industry, AI represents a solution to drive better results. The level of AI applications implemented so far is not high. This study aims to highlight the drivers and inhibitors of AI adaptation in the finance and accounting industry based on interviews with experts in Artificial Intelligence in accounting and finance. First step for this study is represented by the process of understanding the current level of knowledge on the field by conducting a literature analysis. In order to structure the results a Technology - Organization - Environment framework was used. While applying Artificial Intelligence solutions the role models and process competencies are crucial. These will assure a success in the process of training algorithms to reach the quality level to operate, without any human intervention and moral concerns.
Mihai et al. (2022) studied this question.