International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Assessing the adoption of artificial intelligence technology in a management accounting report

Document Type : Original Article

Authors
Akbar Kanani
somayeh mollazadehtasmalu
saleh behrouzgajin
Fatemeh Manafi
Department of Accounting, Mara.C., Islamic Azad University, Marand, Iran
10.22034/ijfma.2026.78412.2248
Abstract
The ever-increasing spread of digital technologies has significantly changed most economic activities and professions. As a result of the scientific and technological revolution 4.0, organizational structures and business models have changed and new models have emerged.
The ever-increasing spread of digital technologies has significantly changed most economic activities and professions. As a result of the scientific and technological revolution 4.0, organizational structures and business models have changed and new models have emerged

Therefore, a new model was empirically investigated in this study that assesses the adoption of AI technology in management accounting sustainability reporting using structural equation modeling (SEM) based on partial least squares (PLS) among 120 knowledge-based company managers. The results of this study showed that perceived usefulness and perceived ease have a significant effect on the adoption of AI solutions in management accounting. It was also found that behavioral intention has a significant effect on the actual use of AI solutions in management accounting
Keywords
Artificial Intelligence
Management Accounting
Sustainability Reporting
Technology Acceptance Model
Structural Equation Model
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