ปัจจัยที่มีอิทธิพลต่อความตั้งใจใช้เทคโนโลยีปัญญาประดิษฐ์ (AI) ในงานบัญชีของนักบัญชีในเขตกรุงเทพมหานคร

Chaisit Krongprateepphon; Preyanuch Kijrrrungroijarean; Rujirat Palipatsakul; Samerkhwan Sathitchaisap

Authors

Chaisit Krongprateepphon Faculty of Accountancy, Thonburi University
Preyanuch Kijrrrungroijarean Faculty of Accountancy, Thonburi University
Rujirat Palipatsakul Faculty of Accountancy, Thonburi University
Samerkhwan Sathitchaisap Faculty of Accountancy, Thonburi University

Keywords:

Artificial Intelligence, Behavioral Intention to Use, Accounting Work, Accountants

Abstract

This research aimed to: 1. examine the level of behavioral intention to use artificial intelligence (AI) technology in accounting work among accountants in Bangkok, and 2. investigate the factors influencing behavioral intention to use AI technology in accounting work, namely social influence, facilitating conditions, perceived usefulness, perceived ease of use, and attitude toward use. This study employed a quantitative research approach. The sample consisted of 474 accountants working in Bangkok. Data were collected through an online questionnaire and analyzed using descriptive statistics and multiple regression analysis.

The results revealed that accountants had the highest level of behavioral intention to use AI technology in accounting work, with a mean score of 4.24. When considering the levels of opinion toward the related variables, attitude toward use and perceived usefulness were also at the highest level, while social influence, perceived ease of use, and facilitating conditions were at a high level. The results of multiple regression analysis showed that the five independent variables jointly explained 71.00 percent of the variance in behavioral intention to use AI. The factors that had a statistically significant positive influence were attitude toward use, perceived usefulness, and facilitating conditions, respectively. Meanwhile, social influence and perceived ease of use had no statistically significant influence. The findings indicate that promoting behavioral intention to use AI in accounting work should focus on fostering positive attitudes toward AI, enabling accountants to clearly recognize the benefits of AI, and providing supporting systems, resources, and training that facilitate actual AI usage within organizations.

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