2026· International Journal of Education, Business and Economics Research· Vol 06, pp. 39-55· 0 citations
TL;DR
The study proposes that technological factors, organizational factors, environmental support, and individual-level perceptions influence AI adoption intention, and incorporates trust and firm size as moderating variables to account for behavioral uncertainty and resource heterogeneity among SMEs.
Abstract
Artificial Intelligence (AI) is increasingly positioned as a strategic technology for transforming accounting practice through automation, predictive analytics, continuous monitoring, and fraud detection (Rikhardsson et al., 2022; Hasan, 2022; Shiyyab et al., 2023). Although AI-enabled accounting systems may strengthen financial transparency and operational efficiency, adoption remains uneven among small and medium-sized enterprises (SMEs), particularly in regions with limited infrastructure, resource constraints, and lower digital maturity (Schönberger, 2023; Lutfi, Al-Debei, & Alshira’h, 2022; SME Corporation Malaysia, 2023). Within Sarawak, SMEs operate in a distinctive socio-technical environment characterized by geographical dispersion, uneven access to digital infrastructure, and limited exposure to advanced accounting technologies (Sarawak Digital Economy Corporation, 2021; Kamaruddin, Jamaludin, & Azmi, 2024). Accordingly, this manuscript develops a context-sensitive framework to examine the determinants of AI adoption in accountancy for fraud prevention among Sarawak SMEs. Drawing on the TechnologyOrganization-Environment (TOE) framework and the Unified Theory of Acceptance and Use of Technology (UTAUT), the study proposes that technological factors, organizational factors, environmental support, and individual-level perceptions influence AI adoption intention (Tornatzky & Fleischer, 1990; Venkatesh, Morris, Davis, & Davis, 2003). The model further incorporates trust and firm size as moderating variables to account for behavioral uncertainty and resource heterogeneity among SMEs (Badghish & Soomro, 2024; Tang, Lily, & Chew, 2024). Methodologically, the study is designed as a quantitative survey using structured questionnaires and Partial Least Squares Structural Equation Modelling (PLS-SEM), supported by SPSS for preliminary data screening and SmartPLS for measurement and structural model assessment (Hair et al., 2021; Sarstedt, Ringle, & Hair, 2022). The manuscript contributes to the technology adoption and accounting information systems literature by extending TOE-UTAUT integration to a digitally underserved regional context and by positioning AI adoption as a mechanism for strengthening fraud prevention in SME accounting practices.
A quantitative research model for examining artificial intelligence (AI)-enabled fraud detection readiness among small and medium-sized enterprises (SMEs) in Sarawak, Malaysia and provides a replicable model for studying digitally underserved regional economies is developed.
A. Firdaus, D. Rozario, RahmatAidil Djubair· International Journal of Soc...· 0 citations
The Fourth Industrial Revolution is reshaping the nature of the accounting profession, with
Artificial Intelligence (AI) shifting the role of accountants from manual record-keeping toward
data-driven analysis and advisory. In Vietnam, this wave is spreading rapidly but unevenly,
creating a need to assess the current state at the local level. This study evaluates the adoption of
AI in accounting at enterprises in Hanoi City - an economic center with a high density of
enterprises and a structure dominated by small and medium-sized enterprises (SMEs). Using desk
research with synthesis, comparison, and content-analysis techniques, the study systematizes
secondary data from peer-reviewed articles, industry reports, official statistics, and legal
documents, through the lens of the Technology–Organization–Environment (TOE) framework
combined with the Diffusion of Innovation (DOI) theory. The results show that AI adoption is
clearly tiered according to the complexity of accounting functions and firm size: basic automation
is widely adopted owing to legal-compliance pressure, whereas predictive analytics and strategic
AI remain nascent and are almost confined to the Big 4 and foreign-invested enterprises. The
findings indicate that, although Hanoi possesses favorable environmental conditions, the real
bottleneck lies in the internal digital capabilities of enterprises - data quality, workforce skills,
and organizational readiness. On this basis, the study proposes stakeholder-anchored
recommendations for enterprises, policymakers, and training institutions to promote effective AI
adoption, while suggesting directions for subsequent quantitative research.
L. Hanh· Journal of Accounting and Fi...· 0 citations
This study contributes a trust-centered, infrastructure-aware AI adoption pathway specifically designed for emerging economies, offering policymakers, fintech developers, and financial institutions a pragmatic roadmap for responsible AI-enabled fraud management in Nepal.
Y. Pant, Aditya Pudasaini, R. Shrestha et al.· Islington Journal of Multidi...· 0 citations
The results suggest that the sustainability benefits of AI emerge when contextual readiness and psychological assurance jointly enable organizations to move beyond adoption intention toward sustained AI utilization, encompassing economic, operational, and environmental dimensions.
Artificial Intelligence (AI) has become one of the most transformative technological
innovations influencing accounting practice worldwide. The integration of AI technologies into
accounting functions has significantly enhanced the efficiency, accuracy, transparency, and
reliability of financial reporting, auditing, taxation, management accounting, and forensic
accounting. In Nigeria, the increasing adoption of AI by accounting firms, financial
institutions, multinational corporations, and government agencies has reshaped traditional
accounting processes by automating repetitive tasks, improving analytical capabilities, and
strengthening fraud detection mechanisms. Despite these advancements, several challenges
continue to hinder the effective implementation of AI in accounting practice, including
inadequate digital infrastructure, shortage of AI-skilled accounting professionals,
cybersecurity threats, high implementation costs, ethical concerns, poor regulatory
frameworks, and resistance to technological change. This article examines the effect of
Artificial Intelligence on accounting practice in Nigeria by reviewing current conceptual,
theoretical, and empirical literature. The study adopts a quantitative survey research design
using primary data to demonstrate the relationship between AI adoption and accounting
performance indicators. The sample size is 400 respondents out of a population of 788. The
findings reveal that AI significantly improves accounting efficiency, financial reporting quality,
audit effectiveness, fraud detection capability, decision-making processes, and organizational
productivity. The study concludes that Artificial Intelligence represents the future of
accounting practice in Nigeria and recommends increased investment in digital infrastructure,
continuous professional development for accountants, regulatory reforms, curriculum
modernization in tertiary institutions, and stronger collaboration among professional
accounting bodies, policymakers, and technology developers to maximize the benefits of AI
while minimizing its associated risks.
S. J. Inyada· INTERNATIONAL JOURNAL OF SOC...· 0 citations
Many MSMEs still do not understand the use of digital financial applications as a widespread issue and require optimal implementation of features available in artificial intelligence and machine learning to become drivers of accounting practices. Referring to the Technology Acceptance Model (TAM) theory, how someone accepts and uses information technology is influenced by two main factors, namely Perceived Usefulness, namely the belief that the use of technology will improve performance, productivity, effectiveness, and work results, second, perceived ease of use, namely the belief that technology can be used easily without requiring great effort, this requires cloud-based accounting to strengthen digital payments. This study was designed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The empirical results of this study confirm that Cloud accounting has an impact of (β = 0.42) on digital financial applications, followed by Artificial Intelligence (β = 0.35) and Machine Learning (β = 0.28). Digital financial applications have a positive and significant impact on accounting information quality (β = 0.28). This suggests that digital financial applications can improve perceived usefulness and ease of use through automated transaction recording, real-time financial analysis, and fast and accurate financial reporting. These findings demonstrate that technology investment relies heavily on employee understanding and skills to improve organizational performance and enhance collaboration between users. This study has limitations due to its dynamic nature, which follows the development of digital financial applications, which are subject to change along with technological innovation, feature updates, and changes in user behavior, as well as the ability to predict future financial analysis.
Lesi Hartati, Haryono Umar, L. Puspitawati et al.· Ilomata International Journa...· 0 citations
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