Table 11 Comparative fit index (CFI).
From: The impact of artificial intelligence on accounting practices: an academic perspective
Path | CFI |
|---|---|
AI Usage → Financial Transaction Processes | −0.038 |
AI Usage → Preparation for Change | 0.3091 |
Preparation for Change → Accounting Efficiency, Accuracy, and Costs | 0.5876 |
Financial Transaction Processes → Accounting Efficiency, Accuracy, and Costs | 0.1868 |