Journal of Investment, Banking and Finance(JIBF)
ISSN: 2997-2256 | DOI: 10.33140/JIBF
Impact Factor: 0.92
Chanchal Chawla
Professor, TMU, Moradabad, India
Publications
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Research Article
Technological Readiness and AI Adoption in the Accounting Profession: Preparing for a Sustainable Digital Economy
Author(s): Jyoti Madan* and Chanchal Chawla
The rapid evolution of artificial intelligence (AI) is transforming the accounting profession, demanding a workforce that is both digitally literate and technologically ready to adopt new tools. This research investigates the relationship between technological readiness (TR)-encompassing digital literacy, innovation orientation, technical competence, and adaptation capabilities-and professional accountants’ attitudes towards AI adoption. Drawing on a sample of 400 accountants in Uttar Pradesh, this study employs a quantitative approach to assess how TR influences willingness, perceptions, and readiness to integrate AI into accounting workflows. The findings reveal a strong positive correlation between TR and favourable attitudes toward AI, highlighting the need for targeted upskilling and continuous education. The research further identifies gaps in digital literacy and innovati.. Read More»