The Role of Technology Acceptance Model for Exploring Application of Accounting Information System Based on Artificial Intelligence

Abstract

The purpose of this research was to investigate the role of the technology acceptance model (TAM) using perceived usefulness, perceived ease of use, attitude, and intention to use for exploring Accounting Information System (AIS) applications. While, elements for antecedents of perceived usefulness: management support, training, and User involvement. Data was collected using a questionnaire that distributed to respondents were users of the AIS application in West Java Indonesia. For data analysis, structural equation modeling was utilized by Lisrel. The results show that the perceived usefulness is significantly influenced by management support and training. They further indicate that ease of use positively affects both perceived usefulness and attitude. In addition, perceived usefulness significantly determines attitude, and attitude toward the AIS application exerts a substantial effect on intention to use. This research makes a significant contribution to the wider discourse on Application of Accounting Information System Based on Artificial Intelligence in SMEs.  By summarizing the key findings and practical implications, it becomes clear that the interaction between empowerment, innovation, and sustainable practices is an important factor in shaping the bank's success. In conclusion, SMEs in West Java-Indonesia stand ahead of institutional excellence, benefiting from empowerment, innovation and sustainability to ensure competitive advantage in the SMEs sector. This research not only contributes to academic knowledge, but also provides actionable insights for owners or leaders of organizations, offering a roadmap for sustainable success.