Title: Factors determining the intention to use artificial intelligence in accounting in SMEs: evidence from Vietnam

Authors: Hien Vo Van; Malik Abu Afifa; Trang Le Hoang Van

Addresses: Tien Giang University, 119 Ấp Bắc, Phường 5, Thành phố Mỹ Tho, Vietnam ' Department of Accounting, Faculty of Business, Al-Zaytoonah University of Jordan, Amman, 11733, Jordan ' Tien Giang University, 119 Ấp Bắc, Phường 5, Thành phố Mỹ Tho, Vietnam

Abstract: Artificial intelligence (AI) is a relatively new term in accounting in small and medium enterprises (SMEs) in Vietnam. This study aims to build a theoretical model of factors affecting the intention to use AI in accounting in Vietnamese SMEs based on two famous theories called TAM and TOE. Qualitative research was used with case study method through eight discussions with 12 subjects consisting of accountants, directors and experts who have deep knowledge of accounting and technology along with technique of using saturation point in the sampling process. The results were very interesting when we have expanded the TOE theory with five new discovered factors, which are closely related to accounting (system stability, renewal culture, accountants' capacity, government relevance and finally, training and retraining). It is even more interesting that the attitude toward use factor is removed from the TAM model because of a relatively low approval rate.

Keywords: artificial intelligence; technology acceptance model; TAM; technology adoption; TOE; expanded TOE; accounting innovation; small and medium enterprises; SMEs; Vietnam.

DOI: 10.1504/IJBIR.2024.143198

International Journal of Business Innovation and Research, 2024 Vol.35 No.4, pp.550 - 577

Received: 01 Nov 2021
Accepted: 24 Dec 2021
Published online: 09 Dec 2024 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article