Research on the Acceptance Behavior of Accounting Professionals towards Large Language Models and Generative Artificial Intelligence: An Analysis Based on ChatGPT

Abstract

As generative artificial intelligence (AI), such as ChatGPT, permeates into our lives, its unparalleled application value has been showcased. This study delves into the accounting domain, examining professionals' acceptance behavior towards large language models (LLMs) and generative AI. Six hypotheses were proposed, and an initial technology acceptance model was developed based on the Unified Theory of Acceptance and Use of Technology (UTAUT) framework. Structural Equation Modeling (SEM) was employed to assess the research model, utilizing data from an empirical survey of 451 accounting professionals in China. The findings suggest that acceptance behavior is primarily influenced by perceived risk, personal innovation, community influence, and technological advancements. Notably, the moderating factor does not significantly impact usage intention.

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