Causal Factors Affecting the Use of Artificial Intelligence by Accountants in Thailand

Abstract

The research aimed to study the causal factors affecting using artificial intelligence by accountants in Thailand. The population in the study were accountants, both registered and unregistered with the Department of Business Development and the Federation of Accounting Professions. The research instrument uses a questionnaire distributed to 400 persons as the samples. Data analysis was performed by collaborative component analysis to check the structural integrity consistency examination. Results of causal factors affecting the use of artificial intelligence by accountants in Thailand were consistent with the empirical data, considering the values 𝑥2/df= 1.743 p= .052 CFI= .998 RMSEA= .052 TLI= .994 RMR= .004; the standard component weights of all variables were positive between .804 - 1.000. The results showed the causal factors affecting the use of artificial intelligence of accountants in Thailand consisted of two aspects, namely personal behaviour, divided into two indicators, namely attitude towards the use of artificial intelligence (AUS) and perceived  risk of use (RSR) and information system success, classified into three indicators, namely the utility of information technology (ITU), followed by quality of information systems (QIS), and quality of service (QS). This study benefits executives and accountants as a guideline for changing the working context of personnel, including  using as a guideline for self-improvement to keep up with the current situation. It will result in the organization's performance being more efficient and effective in the future.