Table 9 Chi-square (χ²) statistic.

From: The impact of artificial intelligence on accounting practices: an academic perspective

Path

Chi-square (χ²)

AI Usage → Financial Transaction Processes

0.6442

AI Usage → Preparation for Change

0.4288

Preparation for Change → Accounting Efficiency, Accuracy, and Costs

0.2560

Financial Transaction Processes → Accounting Efficiency, Accuracy, and Costs

0.5047