ACCEPTANCE OF ARTIFICIAL INTELLIGENCE APPLICATIONS BY ACCOUNTING PROFESSIONALS

Year 2025, Volume: 27 Issue: 2, 96 - 128, 30.06.2025

Murat Özcan , Mehmet Günlük , Erol Geçici

https://doi.org/10.31460/mbdd.1568088

Abstract

This research aims to determine the factors affecting the attitudes and behaviors of accounting professionals towards artificial intelligence applications within the framework of the Technology Acceptance Model and to reveal their perceptions regarding their acceptance of artificial intelligence technologies. As a result of the Structural Equation Modeling analysis of the data obtained from 485 accounting professionals, it was determined that technological innovation has a statistically significant and positive effect on perceived ease of use; and perceived ease of use has a statistically significant and positive effect on perceived usefulness. Findings showing that perceived ease of use does not have a statistically significant effect on attitude towards use also show that perceived usefulness and compatibility have statistically significant and positive effects on perceived ease of use. Other findings of the study show that artificial intelligence anxiety has a statistically significant and negative effect on attitude towards use, and attitude towards use has a statistically significant and positive effect on behavioral intention.

Keywords

Accountants, Artificial Intelligence, Artificial Intelligence Applications, Structural Equation Modeling

MUHASEBE MESLEK MENSUPLARININ YAPAY ZEKA UYGULAMALARINI KABULLERİNE YÖNELİK ALGILARININ ÖLÇÜLMESİ

Abstract

Bu araştırma muhasebe meslek mensuplarının yapay zekâ uygulamalarına yönelik tutum ve davranışlarını etkileyen faktörlerin Teknoloji Kabul Modeli çerçevesinde belirlenerek yapay zekâ teknolojilerini kabullerine yönelik algılarının ortaya konmasını amaçlamaktadır. 485 muhasebe meslek mensubundan anket yoluyla toplanan verilerin Yapısal Eşitlik Modellemesi analizi sonucunda teknolojik yenilikçiliğin algılanan kullanım kolaylığı üzerinde; algılanan kullanım kolaylığının algılanan kullanışlılık üzerinde istatistiki olarak anlamlı ve pozitif yönde bir etkisinin olduğu tespit edilmiştir. Algılanan kullanım kolaylığının, kullanıma yönelik tutum üzerinde istatistiki olarak anlamlı bir etkisinin olmadığını gösteren bulgular aynı zamanda algılanan kullanım kolaylığı üzerinde algılanan kullanışlılığın ve uygunluğun istatistiki olarak anlamlı ve pozitif yönde etkilerinin olduğunu göstermektedir. Çalışmanın diğer bulguları yapay zekâ kaygısının kullanıma yönelik tutum üzerinde istatistiki olarak anlamlı ve negatif yönde, davranışsal niyet üzerinde ise kullanıma yönelik tutumun istatistiki olarak anlamlı ve pozitif yönde etkisini göstermektedir.

Keywords

Muhasebe Meslek Mensupları, Yapay Zeka, Yapay Zeka Uygulamaları, Yapısal Eşitlik Modellemesi

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