Table 5 Cross-loadings.
From: The impact of artificial intelligence on accounting practices: an academic perspective
Item | AI_Usage | Financial _Transaction _Processes | Preparation_ for_Change | Accounting_ Efficiency_ Accuracy_Costs |
|---|---|---|---|---|
Q6AI-ues | 0.124 | −0.094 | 0.031 | 0.182 |
Q7AI-UnLev | 0.394 | −0.387 | −0.277 | 0.189 |
Q8AI-Pors | −0.250 | 0.203 | 0.377 | 0.309 |
Q9AI-Cons | −0.252 | 0.148 | 0.461 | 0.369 |
Q10AI-Rep-Use | −0.380 | 0.395 | −0.205 | −0.531 |
Q13AI-Effen-Acurat | −0.292 | −0.060 | −0.322 | 0.250 |
Q14AI-Enc-Und-Finacil | −0.284 | −0.003 | −0.289 | 0.162 |
Q15AI-Enc-Analaysis | −0.297 | −0.057 | −0.293 | 0.246 |
Q16AI-Enc-AC-Un | −0.289 | −0.037 | −0.302 | 0.312 |
Q19AI-Accts-Role | −0.165 | −0.313 | 0.120 | −0.064 |
Q20AI-Weakness | −0.156 | −0.328 | 0.071 | −0.159 |
Q21AI-Traning | −0.133 | −0.238 | 0.295 | 0.016 |
Q12AI-Eff-ACCT-Prosdu | −0.273 | −0.286 | −0.015 | −0.319 |
Q17AI-Trust | −0.212 | −0.407 | 0.234 | −0.192 |
Q18AI-Cost | −0.179 | −0.323 | −0.019 | 0.043 |
