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p-Index From 2021 - 2026
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All Journal JAM
Suci Andayani Putri
Sekolah Tinggi Manajemen PPM
Economics, Econometrics & Finance Education

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Analyzing Factors Influencing AI Adoption in Accounting Using TRAM Model Suci Andayani Putri; Andrey Hasiholan Pulungan
Akuntansi dan Manajemen Vol. 21 No. 1 (2026): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v21i1.380

Abstract

Although artificial intelligence (AI) is revolutionizing the accounting industry and increasing efficiency, many professionals are still reluctant to embrace it because of concerns about losing their jobs or having to learn new skills. This study explores how technological readiness influences AI acceptance among accountants and auditors by using the Technology Readiness and Acceptance Model (TRAM). Specifically, it examines the effects of optimism, innovativeness, discomfort, and insecurity on perceived ease of use and usefulness in shaping AI adoption decisions. Data were collected through purposive sampling and an online survey, yielding 225 responses, of which 202 were valid for analysis using SMART PLS 4.1.1.2. The results reveal that perceived ease of use and usefulness significantly drive AI adoption intentions. Optimism enhances perceived ease of use, while discomfort negatively affects perceived usefulness; innovativeness and insecurity show no significant impact. The findings validate TRAM’s applicability in Indonesia and highlight practical implications for developing training programs that reduce discomfort, foster optimism, and strengthen user confidence to promote effective AI integration in the accounting profession.
Co-Authors Andrey Hasiholan Pulungan