FACTORS AFFECTING THE APPLICATION OF ARTIFICIAL INTELLIGENCE IN ACCOUNTING AT ENTERPRISES IN HO CHI MINH CITY

Abstract

This study explores the determinants affecting the adoption of artificial intelligence (AI) in accounting practices among enterprises in Ho Chi Minh City. Grounded in the Technology-Organization-Environment (TOE) framework and the Diffusion of Innovation (DOI) theory, the study investigates factors such as compatibility, complexity, security and privacy, top management support, business strategy alignment, organizational resources, market structure, competitive pressure, and government regulation. A quantitative research design was adopted, with data analyzed using PLS-SEM. Findings indicate that most factors, excluding complexity and security/privacy concerns, significantly impact AI adoption. These insights contribute to a better understanding of how enterprises can effectively integrate AI into accounting operations.