The impact of artificial intelligence anxiety on technology-induced unemployment concerns: A study on accounting professionals

Year 2024, Volume: 26 Issue: Özel Sayı, 53 - 67, 21.10.2024

Özen Akçakanat

https://doi.org/10.33707/akuiibfd.1458358

Abstract

Artificial intelligence has become one of the most discussed topics in recent years. Based on this, this study examines the concerns that artificial intelligence creates in today's people. In this context, research was done on the technology-induced unemployment concerns of accounting employees, one of the professions that are likely to lose their jobs in the coming years because of artificial intelligence technology. The research was conducted among a sample of accounting professionals working in Antalya and Isparta provinces, and 291 professionals were reached by convenience sampling method. The study collected data using the Artificial Intelligence Anxiety and Technology-Induced Unemployment Concern Scales. The research showed that accounting professionals' artificial intelligence anxiety levels were medium. The study concluded that the learning, job replacement, and artificial intelligence configuration dimensions of artificial intelligence anxiety positively and significantly affect all dimensions of technology-induced unemployment concern. The study also found that the sociotechnical blindness dimension of artificial intelligence anxiety negatively and significantly affects all dimensions of technology-induced unemployment concern. Finally, it was also found that the artificial intelligence anxiety levels of accounting professionals increase in parallel with the increase in age.

Keywords

Artificial intteligence, Artificial intelligence anxiety, Technology-induced unemployment concern, Accounting professionals

Yapay zekâ kaygısının teknoloji kaynaklı işsizlik endişesi üzerine etkisi: Muhasebe meslek mensupları üzerine bir araştırma

Abstract

Yapay zekâ, son yıllarda üzerinde en fazla konuşulan konulardan birisi olarak karşımıza çıkmaktadır. Buradan yola çıkılarak bu çalışmada, yapay zekânın günümüz insanında yarattığı endişe üzerinde durulmuştur. Bu bağlamda, yapay zekâ teknolojisi sebebiyle sonraki yıllarda işlerini kaybetme durumuyla karşılaşması mümkün görülen mesleklerden birisi olan muhasebe çalışanlarının, teknoloji kaynaklı işsizlik endişeleri üzerine bir araştırma gerçekleştirilmiştir. Araştırma Antalya ve Isparta illerinde görev yapan muhasebe meslek mensupları örnekleminde gerçekleştirilmiş olup kolayda örnekleme yöntemiyle 291 meslek mensubuna ulaşılmıştır. Çalışmada, Yapay Zekâ Kaygısı ile Teknoloji Kaynaklı İşsizlik Endişesi Ölçekleri kullanılarak veriler toplanmıştır. Araştırma neticesinde muhasebe meslek mensuplarının yapay zekâ kaygı seviyelerinin orta düzeyde olduğu görülmüştür. Çalışmada, yapay zekâ kaygısının öğrenme, iş değişimi ve yapay zekâ yapılandırması boyutlarının teknoloji kaynaklı işsizlik endişesinin tüm boyutlarını pozitif ve anlamlı şekilde etkilediği sonucuna ulaşılmıştır. Çalışmada ayrıca, yapay zekâ kaygısının sosyoteknik körlük boyutunun ise teknoloji kaynaklı işsizlik endişesinin tüm boyutlarını negatif ve anlamlı şekilde etkilediği tespit edilmiştir. Son olarak muhasebe meslek mensuplarının yapay zekâ kaygı düzeylerinin yaş artışına paralel olarak yükseldiği de belirlenmiştir.

Keywords

Yapay zekâ, Yapay zekâ kaygısı, Teknoloji kaynaklı işsizlik endişesi, Muhasebe meslek mensupları

Ethical Statement

Süleyman Demirel Üniversitesi Etik Kurulu’ndan 05 Mart 2024 tarih ve 146 toplantı sayılı kararı ile etik kurul onayı alınmıştır.

Supporting Institution

Yok

Thanks

Yok

References

• Akhter, A., & Sultana, R. (2018). Sustainability of accounting profession at the age of fourth industrial revolution. International Journal of Accounting and Financial Reporting, 8(4), 139-158. https://doi.org/10.5296/ijafr.v8i4.13689
• Baser, A., Baktır Altuntaş, S., Kolcu, G., & Özceylan, G. (2021). Artificial intelligence anxiety of family physicians in Turkey. Progress in Nutrition, 23(S2), e2021275. https://doi.org/10.23751/pn.v23iS2.12003
• Baumgartner, H., & Homburg, C. (1996). Applications of structural equation modeling in marketing and consumer research: A review. International Journal of Research in Marketing, 13(2), 139-161. https://doi.org/10.1016/0167-8116(95)00038-0
• Bentler, P. M. (1980). Multivariate analysis with latent variables: Causal modeling. Annual Review of Psychology, 31, 419-456. https://doi.org/10.1146/annurev.ps.31.020180.002223
• Bentler, P. M., & Bonett, D. G. (1980). Significance tests and goodness of fit in the analysis of covariance structures. Psychological Bulletin, 88, 588-606. https://doi.org/10.1037/0033-2909.88.3.588
• Brabete, V., & Goagara, D. (2022). Digitalization–a danger to accounting professionals. Journal of Corporate Governance, Insurance and Risk Management, 9(1), 25-48. https://doi.org/10.51410/jcgirm.9.1.3
• Browne, M. W., & Cudeck, R. (1993). Alternative ways of assessing model fit. In K. A. Bollen & J. S. Long (Eds.), Testing structural equation models (pp. 136-162). Beverly Hills, CA: Sage.
• Civelek, M. E., & Pehlivanoğlu, M. Ç. (2020). Technological unemployment anxiety scale development. Eurasian Business & Economics Journal, 22, 64-76. http://dx.doi.org/10.17740/eas.econ.2020.V22-05
• Doll, W. J., Xia, W., & Torkzadeh, G. (1994). A confirmatory factor analysis of the end-user computing satisfaction instrument. MIS Quarterly, 18(4), 357–369. https://doi.org/10.2307/249524
• Ergin, E., Karaarslan, D., Şahan, S., & Bingöl, Ü. (2023). Can artificial intelligence and robotic nurses replace operating room nurses? The quasi-experimental research. Journal of Robotic Surgery, 17, 1847–1855. https://doi.org/10.1007/s11701-023-01592-0
• Frey, C. B., & Osborne, M. A. (2017). The future of employment: How susceptible are jobs to computerisation?. Technological Forecasting and Social Change, 114, 254-280. http://dx.doi.org/10.1016/j.techfore.2016.08.019
• Greenman, C. (2017). Exploring the impact of artificial intelligence on the accounting profession. Journal of Research in Business, Economics, and Management, 8(3), 1451-1454.
• Griffin, O. (2016). How artificial intelligence will impact accounting. 10 Mart tarihinde https://www.icaew.com/technical/technology/artificial-intelligence/artificial-intelligence-articles/how-artificial-intelligence-will-impact-accounting adresinden edinilmiştir.
• Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate data analysis (7th ed.). Upper Saddle River, NJ: Prentice-Hall.
• Hopcan, S., Türkmen, G., & Polat, E. (2023). Exploring the artificial intelligence anxiety and machine learning attitudes of teacher candidates. Education and Information Technologies. https://doi.org/10.1007/s10639-023-12086-9
• Kaplan, A., & Haenlein, M. (2019). Siri, Siri, in my hand: Who’s the fairest in the land? on the interpretations, illustrations, and implications of artificial intelligence. Business Horizons, 62(1), 15–25. https://doi.org/10.1016/j.bushor.2018.08.004
• Kline, R. B. (2011). Principles and practice of structural equation modeling. New York: The Guilford Press.
• ManpowerGroup. (2016). The skills revolution: Digitization and why skills and talent matter. https://www.manpowergroup.co.uk/wp-content/uploads/2017/01/the-skills-revolution_lo.pdf
• Marks, G. (2024, January 1). The (very) emerging role of AI in the accounting industry. Forbes. https://www.forbes.com/sites/quickerbettertech/2024/01/01/the-very-emerging-role-of-ai-in-the-accounting-industry/?sh=657a0063190f
• Marsh, H. W., Hau, K. T., Artelt, C., Baumert, J., & Peschar, J. L. (2006). OECD’s brief self-report measure of educational psychology’s most useful affective constructs: Cross-cultural, psychometric comparisons across 25 countries. International Journal of Testing, 6(4), 311-360. https://doi.org/10.1207/s15327574ijt0604_1
• Nunnally, J. (1978). Psychometric theory (2nd ed.). New York, NJ: McGraw-Hill.
• Oliver, B. (2023, November 15). How artificial intelligence can help save accounting. 10 Mart 2024 tarihinde https://www.journalofaccountancy.com/news/2023/nov/how-artificial-intelligence-can-help-save-accounting.html adresinden edinilmiştir.
• Özbek, A. (2024). Muhasebe meslek mensuplarının yapay zekâ kaygılarının gelecekte istihdam edilebilirlik algıları üzerine bir çalışma. Alanya Akademik Bakış, 8(1), 254-267. https://doi.org/10.29023/alanyaakademik.1329511.
• Paderanga, C. C., Soni, A., & Nisa, N. (2023). Artificial intelligence adoption among accountants in the UAE: An integrated AI acceptance-avoidance model. Global Scientific and Academic Research Journal of Economics, Business and Management, 2(11), 61-86.
• Peng, Y., & Chang, J. S. (2019). An exploration on the problems of replacing accounting professions by AI in the future. In Proceedings of the 5th International Conference on Industrial and Business Engineering (pp. 378-382). The Hong Kong Polytechnic University, Hong Kong. https://doi.org/10.1145/3364335.3364345
• Prigg, M. (2019, January 2). Will an AI take your job in 2019? China's leading expert warns it will take over half of jobs within 15 years (and reveals the most at risk careers). Daily Mail. https://www.dailymail.co.uk/sciencetech/article-6473413/Will-AI-job-Expert-reveals-risk-careers.html
• Rawashdeh, A. (2023). The consequences of artificial intelligence: An investigation into the impact of AI on job displacement in accounting. Journal of Science and Technology Policy Management. Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JSTPM-02-2023-0030
• Saleem, I., Abdeljawad, I., & Nour, A. I. (2023). Artificial intelligence and the future of acccounting profession: Implications and challenges. In A. Hannoon & A. Mahmood (Eds.), Artificial intelligence, internet of things, and society 5.0 (pp. 327-336). Cham: Springer Nature Switzerland.
• Suseno, Y., Chang, C., Hudik, M., & Fang, E. S. (2022). Beliefs, anxiety and change readiness for artificial intelligence adoption among human resource managers: The moderating role of high-performance work systems. The International Journal of Human Resource Management, 33(6), 1209-1236. https://doi.org/10.1080/09585192.2021.1931408
• Tabachnick, B. G., & Fidell, L. S. (2013). Using multivariate statistics (6th ed.). Boston, MA: Pearson.
• Terzi, R. (2020). An adaptation of artificial intelligence anxiety scale into Turkish: reliability and validity study. International Online Journal of Education and Teaching (IOJET), 7(4), 1501-1515.
• TÜRMOB. (2024, March 3). Meslek mensubu dağılım tablosu. 3 Mart tarihinde https://www.turmob.org.tr/istatistikler/c8172e63-2bef-4919-a863-86e403bfdf0a/meslek-mensubu-dagilim-tablosu--sm-smmm- adresinden edinilmiştir.
• Wang, Y. Y., & Wang, Y. S. (2022). Development and validation of an artificial intelligence anxiety scale: An initial application in predicting motivated learning behavior. Interactive Learning Environments, 30(4), 619-634. https://doi.org/10.1080/10494820.2019.1674887