Survey questions and items for each construct
| Item | Statement |
|---|---|
| Intention to use | |
| IU1 | I have the intention to use AI for accounting/audit activities |
| Performance expectancy | |
| PE1 | Using AI would allow me/allows me to improve public accounting/audit activities |
| PE2 | The use of AI would facilitate/facilitates the provision of public accounting/audit services |
| PE3 | Using AI would improve/improves my effectiveness in public accounting/audit activities |
| PE4 | Using AI would improve/improves the efficiency of my work |
| Effort expectancy | |
| EE1 | I would find/find it easy to use AI for public accounting/audit activities |
| EE2 | Learning to use AI would be/is easy for me |
| EE3 | It would be/is easy for me to become proficient in using AI |
| EE4 | Using AI for public accounting/audit activities does not cause me stress |
| Social influence | |
| SI1 | People who influence my behaviour would think/think that I should use AI |
| SI2 | People who are important to me would think/think that I should use AI in public accounting/audit activities |
| SI3 | My boss believes that I should learn to use AI for public accounting/audit activities |
| SI4 | People who work with me would think/think that I should use AI in public accounting/audit activities |
| Job relevance | |
| JR1 | AI can be used extensively in public accounting/audit activities |
| JR2 | In public accounting/audit, the use of AI is relevant |
| JR3 | AI is relevant to the future of public accounting/audit services |
| JR4 | The future of public accounting/audit activities is AI |
| Computer self-efficacy | |
| CSE1 | I could use AI if someone showed me how to do it first |
| CSE2 | I could use AI in public accounting/audit activities if it had a built-in help function for assistance |
| CSE3 | I believe I can use AI for accounting/audit activities if my entity organises good training |
| CSE4 | I could use AI if I had used a similar application before this one |
| Item | Statement |
|---|---|
| IU1 | I have the intention to use AI for accounting/audit activities |
| PE1 | Using AI would allow me/allows me to improve public accounting/audit activities |
| PE2 | The use of AI would facilitate/facilitates the provision of public accounting/audit services |
| PE3 | Using AI would improve/improves my effectiveness in public accounting/audit activities |
| PE4 | Using AI would improve/improves the efficiency of my work |
| EE1 | I would find/find it easy to use AI for public accounting/audit activities |
| EE2 | Learning to use AI would be/is easy for me |
| EE3 | It would be/is easy for me to become proficient in using AI |
| EE4 | Using AI for public accounting/audit activities does not cause me stress |
| SI1 | People who influence my behaviour would think/think that I should use AI |
| SI2 | People who are important to me would think/think that I should use AI in public accounting/audit activities |
| SI3 | My boss believes that I should learn to use AI for public accounting/audit activities |
| SI4 | People who work with me would think/think that I should use AI in public accounting/audit activities |
| Job relevance | |
| JR1 | AI can be used extensively in public accounting/audit activities |
| JR2 | In public accounting/audit, the use of AI is relevant |
| JR3 | AI is relevant to the future of public accounting/audit services |
| JR4 | The future of public accounting/audit activities is AI |
| CSE1 | I could use AI if someone showed me how to do it first |
| CSE2 | I could use AI in public accounting/audit activities if it had a built-in help function for assistance |
| CSE3 | I believe I can use AI for accounting/audit activities if my entity organises good training |
| CSE4 | I could use AI if I had used a similar application before this one |
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