Artificial intelligence acceptance in managerial accounting and its strategic impact on financial performance: Evidence from industrial firms in emerging markets

Abstract

The rapid integration of artificial intelligence (AI) into organizational processes has fundamentally altered the landscape of managerial accounting, yet empirical evidence on its behavioral adoption and financial consequences in emerging industrial markets remains limited (Vărzaru, 2022; Secinaro et al., 2024). This study examines AI acceptance in managerial accounting and assesses its strategic impact on the financial performance (FP) of industrial firms listed on the Amman Stock Exchange (ASE) in Jordan. The technology acceptance model (TAM) serves as the theoretical lens through which perceived usefulness (PU), perceived ease of use (PEU), behavioral intention (BI), and actual use (AU) are examined. A quantitative research design was adopted, with data collected from 228 managerial accountants across listed industrial firms. Partial least squares structural equation modeling (PLS-SEM) was employed to test the hypothesized relationships. The results confirm that PEU and PU positively influence BI, which in turn drives AU of AI systems. Furthermore, the AU of AI significantly enhances decision-making (DM) quality, which subsequently improves FP. These findings depict AI as a strategic enabler in managerial accounting, with important implications for organizations in emerging markets seeking to leverage AI use for sustainable competitive advantage.