Artificial intelligence adoption in accounting and auditing: The technology–organisation–environment (TOE) framework perspective

Vollständiger Abstract

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Artificial intelligence technology is transforming the structure of accounting and auditing practices and reshaping the operational processes of organizations in these fields. This study aims to evaluate the factors affecting the adoption of artificial intelligence technology in accounting and auditing applications. Professionals from big four auditing firms were included in the scope of the study and semi-structured interviews were conducted. The Technology–Organization–Environment (TOE) framework was used to understand the adoption of artificial intelligence in accounting and auditing practices at the organizational level. The study is important for a better understanding of artificial intelligence adoption at the institution level. The focus was on understanding what was happening in an organizational setting, as opposed to theoretical studies. The findings indicate that environmental factors, particularly regulatory uncertainties and market pressures, may hinder the adoption process. In contrast, organizational factors such as top management support, corporate culture, and institutional participation play a critical role in the effective implementation of AI-based technologies. While data integration and technological infrastructure pose significant technical challenges for large firms, cost constraints and limited resources emerge as key barriers for smaller organizations. In addition, legislation and regulatory pressures for companies are among the critical factors determining adoptation. Thus, in order to successfully implement artificial intelligence adoptation in accounting and auditing, it is necessary to strengthen the technological infrastructure, lead organizational change and adapt to environmental factors.