Assessing Artificial Intelligence Technology Acceptance in Managerial Accounting

The increasing expansion of digital technologies has significantly changed most economic activities and professions. As a result the scientific technological revolution 4.0, organizational structures business models have changed, new ones emerged. Consequently, accounting that record operations provide necessary information to managers for decision making faced threats, challenges, opportunities, which will change DNA managerial accounting, determining reinventing it. evolution data collection processing technologies, become increasingly complex, encompassing volumes data. Resistance change, culture, lack trust, high price technology are critical barriers interfere with adopting artificial intelligence in accounting. This study aimed assess acceptance among accountants Romanian organizations context modernization digitization research was quantitative, carried out through survey based on questionnaire. In total, 396 specialists from filled returned Using structural equation modeling, we tested model accepting results show implementing solutions offers multiple options innovation shortening processes, improves use information, is relatively easy use, given degree automation customization.