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All Journal Accounting Global Journal
Mohd Hafiz Bin Bakar
Universiti Teknologi MARA Campus Melaka
Economics, Econometrics & Finance

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Artificial Intelligence Adoption and Financial Accounting Outcomes: The Role of Organizational Support Edy Arisondha; Tri Wahyudi; Mohd Hafiz Bin Bakar; Nurhayati Soleha; Galih Ginanjar Saputra
Accounting Global Journal Vol. 10 No. 2 (2026): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

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Abstract

This study examines the effect of Artificial Intelligence (AI) adoption on operational efficiency, data security, and workforce transformation in financial accounting systems, and the moderating role of organizational support. A quantitative survey was conducted with 203 respondents from Indonesian companies using AI-supported accounting systems, following a pilot test with 30 respondents. Data were collected through a structured questionnaire administered via a third-party survey centre and analyzed using Partial Least Squares Structural Equation Modeling. The results indicate that AI adoption significantly improves operational efficiency and data security, but has no direct effect on workforce transformation. Organizational support strengthens the effects of AI adoption on all three outcomes. The study highlights that workforce transformation depends on structured training, infrastructure, and managerial guidance. Limitations include reliance on cross-sectional and perception-based data, which may not capture long-term adoption effects. Future research should use longitudinal data, objective performance metrics, and explore additional factors such as digital leadership and sector-specific differences to deepen understanding of AI implementation in accounting systems.
Co-Authors Edy Arisondha Nurhayati Soleha Saputra, Galih Ginanjar Tri Wahyudi