Acta academica karviniensia 2026, 26(1):65-76 | DOI: 10.25142/aak.2026.005


The Future of Accounting: Determinants of Artificial Intelligence Adoption

Jiří Slezák
Technical University of Ostrava, Faculty of Economics, 17. listopadu 2172/15, 708 00 Ostrava-Poruba


The rapid development of artificial intelligence is fundamentally transforming the accounting profession by enabling the automation of routine processes, increasing efficiency, and improving the quality of decision-making. Nevertheless, its adoption in practice remains uneven, indicating the existence of various barriers and factors influencing its acceptance. The aim of this study was to identify and analyze the key factors affecting the intention to use artificial intelligence in accounting by applying technology acceptance models and extending them with factors relevant to the accounting environment. The empirical part of the research was based on a questionnaire survey conducted among respondents working in the field of accounting. The data were analyzed using Principal Component Analysis and linear regression analysis in order to identify underlying components and examine their influence on the intention to use artificial intelligence. The results indicated that the model explained 64.4% of the variance in the intention to use artificial intelligence. Perceived usefulness, facilitating conditions, and perceived risk were identified as statistically significant factors. Perceived usefulness and facilitating conditions exerted a positive influence, whereas perceived risk had a negative effect. Trust and social influence were not found to be statistically significant determinants. The findings suggest that the adoption of artificial intelligence in accounting is driven primarily by the rational evaluation of perceived benefits and risks rather than by the social environment or general trust in the technology.

Keywords: accounting, artificial intelligence, behavioral intention, perceived risk, perceived usefulness, technology acceptance.
JEL classification: C38, M41, O33

Received: May 15, 2026; Revised: June 2, 2026; Accepted: June 10, 2026; Published: June 12, 2026  Show citation

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Slezák J.
The Future of Accounting: Determinants of Artificial Intelligence Adoption. Acta academica karviniensia. 2026;26(1):65-76. doi: 10.25142/aak.2026.005.
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