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AI Adoption in Accounting: Insights From a French Professional Services Context
[AI Adoption in Accounting]

Author

Listed:
  • Fateh Saci

    (CHROME - Détection, évaluation, gestion des risques CHROniques et éMErgents (CHROME) - Nîmes Université - UNIMES - Nîmes Université, UMay - Université de Mayotte (UMay))

  • Mohamad Ahmad

    (LARGEPA - Laboratoire de recherche en sciences de gestion Panthéon-Assas - Université Paris-Panthéon-Assas)

  • Sajjad M Jasimuddin

    (Kedge BS - Kedge Business School)

Abstract

Artificial Intelligence (AI) is reshaping accounting services, making it vital to understand the factors that drive its adoption. This study investigates AI adoption among French accounting professionals using an integrated Technology Acceptance Model (TAM) and Technological-Organizational-Environmental (TOE) framework. A cross-sectional survey of 238 accounting professionals was analyzed using structural equation modeling (SEM). The results show that perceived compatibility, IT infrastructure, financial readiness, trust, and vendor support positively influence adoption intention through their effects on perceived usefulness and ease of use, while perceived cost acts as a significant barrier. This model explains a substantial portion of the variance in adoption intention. The study offers practical recommendations for firms and AI vendors and contributes crucial empirical evidence on AI acceptance within the French professional service context.

Suggested Citation

  • Fateh Saci & Mohamad Ahmad & Sajjad M Jasimuddin, 2026. "AI Adoption in Accounting: Insights From a French Professional Services Context [AI Adoption in Accounting]," Post-Print halshs-05560655, HAL.
    • Handle: RePEc:hal:journl:halshs-05560655
    DOI: 10.4018/JGIM.404639
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-05560655v1
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