Trust, Readiness, and Professional Attitudes: Understanding AI Adoption among Chartered Accountants in a Digitally Transforming World
DOI:
https://doi.org/10.64882/ijrt.v14.iS1.1118Keywords:
Artificial Intelligence, Trust in Technology, Technological Readiness, Chartered Accountants, Professional AttitudeAbstract
The rapid advancement of Artificial Intelligence (AI) is reshaping professional services, particularly the accounting profession. Chartered Accountants (CAs), traditionally reliant on rule-based systems and professional judgment, are increasingly exposed to AI-driven tools for auditing, financial reporting, fraud detection, and advisory services. However, successful adoption of AI is not merely a technological issue but a behavioral and attitudinal challenge influenced by trust in technology and technological readiness. This study examines how trust in AI systems and technological readiness shape professional attitudes toward AI adoption among Chartered Accountants operating in a digitally transforming environment.
The research adopts a descriptive and analytical approach using primary data collected from 200 Chartered Accountants practicing in Uttar Pradesh, India. A structured questionnaire based on validated constructs of trust in technology, technological readiness, and professional attitude toward AI was administered. Statistical tools such as descriptive statistics, correlation analysis, and multiple regression analysis were employed to analyse the data. Illustrative tables are used to demonstrate patterns and relationships among the variables.
The findings reveal that trust in AI technology plays a significant role in influencing positive professional attitudes toward AI adoption. Technological readiness, including optimism, innovativeness, and digital competence, also shows a strong and statistically significant impact on AI adoption attitudes. The study highlights that while CAs recognize AI’s efficiency and accuracy benefits, concerns regarding data security, ethical accountability, and professional displacement still persist.
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