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The study examines how AI technologies transform accounting practices and their impact on efficiency and decision-making.

May 21, 2026Open Access

Artificial Intelligence in Accounting Business 2.0: An Empirical Study using Structural Equation Modeling

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Empirical study investigates AI adoption impacts on accounting efficiency and quality in finance professionals, suggesting strategic necessity.

The study examines how AI technologies transform accounting practices and their impact on efficiency and decision-making.
Mixed-method explanatory research design
Survey data collected from 182 accounting and finance professionals
Statistical techniques: reliability testing, correlation analysis, multiple regression, and SEM
Significant positive relationship between AI adoption and accounting efficiency (β = .56)
Positive relationship between AI adoption and audit quality (β = .48)
Positive relationship between AI adoption and decision support capability (β = .51)

Maindargi et al. (2026) studied this question.

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Empirical study investigates AI adoption impacts on accounting efficiency and quality in finance professionals, suggesting strategic necessity.