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