Research on the influence of AI empowerment on the transformation willingness of accountants: Based on multidimensional analysis and empirical testing

Abstract

The application of Artificial Intelligence (AI) technology is propelling the digital transformation of the accounting industry, and accordingly, the professional roles and skill requirements of accounting personnel are changing. Based on the Technology Acceptance Model (TAM) and Task-Technology Fit (TTF) theory, this study constructs an AI empowerment framework that includes technology usefulness, ease of use, and task fit, and introduces self-efficacy and professional identity as mediator variables to examine the impact of AI empowerment on accountants' willingness to transition. The study employs the questionnaire survey method to collect data from 400 accounting personnel, and conducts empirical tests through regression analysis and mediating effect analysis. The research findings indicate that the task matching degree has the most significant influence on the transformation willingness (β = 0.402, p < 0.001), followed by technical usefulness (β = 0.211, p < 0.001), while the influence of the ease of use of technology is relatively weaker (β = 0.114, p < 0.05). Both self-efficacy and professional identity play significant mediating roles in the path of technical usefulness. However, in the path of the ease of use of technology, only the mediating effect of professional identity is significant (β = 0.0456, p < 0.05). In addition, the task matching degree can indirectly affect the transformation willingness through the chain mediating path of "self-efficacy → professional identity" (β = 0.0239, p < 0.05). This study expands the application of the TAM and TTF theories in the research on the transformation of the accounting industry, and emphasizes the crucial roles of technology matching degree, self-efficacy, and professional identity in the context of AI enablement. Enterprises should optimize technology adaptability, strengthen skill training, and shape professional identity to enhance the transformation willingness and practical capabilities of accounting personnel.