Factors affecting the adoption of artificial intelligence in the accounting industry: a case study of small and medium enterprises in Dong Nai Provinc

Abstract: The study aims to identify factors aৼecting the application of arti¿cial intelligence through an empirical investigation  of  accounting  activities  in  small  and  medium-sized  enterprises  (SMEs)  in  Dong  Nai Province. The research data was collected from a questionnaire survey and received 170 valid responses from individuals representing selected SMEs in Dong Nai Province. The research results show 5 factors affecting the application of arti¿cial intelligence in accounting activities in descending order: Personnel replacement; Reasonable implementation costs; Social inÀuence; Awareness and perception of business leaders; Security and privacy.

Keywords: small and medium-sized enterprises, accounting, arti¿cial intelligence

Authors: Phan Thi Lan Anh, Ngo Thi Hoai Trang, Le Vu Ha (2024)

Economy & Forecast Review, ISSN: 1859 - 4972, No.22 (11/2024), pp 105-110