Iranian Financial Engineering Association(IFEA) International Journal of Finance & Managerial Accounting 2588-4379 13 50 2026 07 01 Assessing the adoption of artificial intelligence technology in a management accounting report 59 78 24465 10.22034/ijfma.2026.78412.2248 EN Akbar Kanani Department of Accounting, Mara.C., Islamic Azad University, Marand, Iran Somayeh Mollazadehtasmalu Department of Accounting, Mara.C., Islamic Azad University, Marand, Iran Saleh Behrouzgajin Department of Accounting, Mara.C., Islamic Azad University, Marand, Iran Fatemeh Manafi Department of Accounting, Mara.C., Islamic Azad University, Marand, Iran Journal Article 2025 04 09 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.<br>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<br><br>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 http://www.ijfma.ir/article_24465_8d7c30cf7b10b49f854c2a295a5c9413.pdf