Table 7 Regression model results.
From: The impact of artificial intelligence on accounting practices: an academic perspective
Hypothesis | Dependent variable | Independent variables | Significant predictors | Coefficient (p-value) | Interpretation |
|---|---|---|---|---|---|
H1 | Financial Transaction Processes | Q6AI-ues, SQ7AI-UnLev, Q8AI-Pors, Q9AI-Cons, Q10AI-Rep-Use | Q10AI-Rep-Use | 0.2095 (0.003) | Higher AI usage frequency significantly impacts financial transaction processes. |
H2 | Q6AI-ues | Q7AI-UnLev, Q8AI-Pors, Q9AI-Cons, Q10AI-Rep-Use | Q7AI-UnLev, Q10AI-Rep-Use | 0.1016 (0.002), −0.2210 (<0.0001) | AI familiarity increases AI usage, while repetitive use decreases it. |
H3 | Preparation for Change | Q6AI-ues, Q7AI-UnLev, Q8AI-Pors, Q9AI-Cons, Q10AI-Rep-Use | Q10AI-Rep-Use | 0.2387 (0.024) | Higher AI usage frequency significantly impacts the need for preparing accountants for change. |
H4 | Financial Transaction Processes | Q6AI-ues | None | N/A | AI engagement does not significantly impact financial transaction processes alone. |
H5 | Accounting Efficiency, Accuracy, and Costs | Q6AI-ues | None | N/A | AI engagement does not significantly impact accounting efficiency, accuracy, and costs alone. |
H6 | Financial Transaction Processes | Q1Ege, Q2Gender, Q3Educa, Q4Exper | Q2Gender | 0.3137 (0.033) | Gender has a significant impact on financial transaction processes. |
H7 | Q6AI-ues | Q1Ege, Q2Gender, Q3Educa, Q4Exper | Q1Ege | −0.0583 (0.003) | Age significantly impacts AI engagement in accountants. |
H8 | Preparation for Change | Q1Ege, Q2Gender, Q3Educa, Q4Exper | Q3Educa | 0.2452 (0.032) | Educational level significantly impacts the need for preparing accountants for change. |
H9 | Preparation for Change | Q6AI-ues | None | N/A | AI engagement does not significantly impact the need for preparing accountants for change alone. |
H10 | Accounting Efficiency, Accuracy, and Costs | Preparation For Change | Preparation For Change | 0.9235 (<0.0001) | The need for preparing accountants for change significantly impacts accounting efficiency, accuracy, and costs. |
H11, H12, H13 | AI Engagement and Impact in Accounting | Awareness and Usage of AI | Engagement and Impact of AI on Acct (moderator) | Positive and Significant | The relationship is moderated by interaction with AI and its consequences. Awareness and usage of AI positively predict the level of AI engagement and impact, influencing accounting outcomes. |
