Zastosowanie sztucznej inteligencji w rachunkowości i audycie: badanie empiryczne z wykorzystaniem zintegrowanych ram TOE–TAM w kontekście rumuńskim
Artificial Intelligence adoption in accounting and auditing: An empirical study using an integrated TOE–TAM framework in the Romanian context

Summary/Abstract: Purpose: This study examines the relationship among constructs within an integrated Technology Acceptance Model (TAM) and Technology–Organisation–Environment (TOE) framework in the Romanian accounting and auditing context. The research aims to identify the internal and external factors that shape professionals’ attitudes and behavioural intentions toward Artificial Intelligence (AI) integration in a multinational setting. Methodology/approach: A quantitative research design was employed using a structured survey distributed to professionals within a multinational firm operating in Romania (N = 76). The survey instrument was based on validated constructs derived from TAM and TOE frameworks. Data analysis was conducted using regression analysis and the Sobel test to assess direct and mediated relationships among perceived usefulness (PU), perceived ease of use (PEOU) and behavioural intention. Findings: Technological factors significantly influence both PU and PEOU, while organisational and environmental factors exhibit varying effects across adoption-related perceptions. PEOU plays a central role as a mediator by transmitting the effect of PU to attitude towards AI adoption, which in turn strongly influences behavioural intention. Overall, the findings indicate that within the accounting and auditing professions, PU and ease of integration exert a more significant influence on shaping adoption intentions than efficiency benefits alone. Research limitations/implications: The study is limited to a single multinational firm operating in Romania, which may constrain the generalisability of the findings. While this focus allows for an in-depth examination of AI adoption within a controlled environment, future research could extend the analysis to multiple firms and cross-national settings. Such an extension would enable a more comprehensive assessment of how differing regulatory environments, including emerging frameworks – such as the EU AI Act – shape AI adoption in professional, financial services, particularly during early implementation stages. Originality/value: This research contributes to the limited empirical literature on AI adoption in accounting by integrating TAM and TOE frameworks in a real-world organisational setting. It provides actionable insights for firm leaders and policymakers on enhancing AI readiness, emphasising the role of technological infrastructure and user-centric design in successful implementation.

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