Table 3. Results of reflective construct...

Table 3.

Results of reflective construct measurements (first order)

Variables	Items	Outer loading	Cronbach's alpha	Composite reliability	Average variance extracted
Variables	Items	> 0.7	> 0.7	> 0.7	> 0.5
AI adoption	AA1	0.299	0.779	0.855	0.563
	AA2	0.767
	AA3	0.874
	AA4	0.836
	AA5	0.819
Accounting profit	AP1	0.822	0.832	0.899	0.749
	AP2	0.893
	AP3	0.88
Behavioral intention	BI1	0.834	0.764	0.859	0.67
	BI2	0.789
	BI3	0.832
Communication structure	CM1	0.895	0.878	0.923	0.801
	CM2	0.898
	CM3	0.891
Competitive pressure	CP1	0.855	0.702	0.833	0.629
	CP2	0.88
	CP3	0.619
Organizational culture	OC1	0.931	0.88	0.926	0.806
	OC2	0.899
	OC3	0.862
Perceived ease of use	PE1	0.801	0.815	0.89	0.73
	PE2	0.881
	PE3	0.879
Perceived usefulness	PU1	0.927	0.874	0.922	0.799
	PU2	0.931
	PU3	0.818
Regulatory support	RG1	0.798	0.692	0.831	0.622
	RG2	0.847
	RG3	0.714
Resources	RS1	0.866	0.858	0.914	0.78
	RS2	0.904
	RS3	0.878

Variables	Items	Outer loading	Cronbach'salpha	Compositereliability	Average variance extracted
Variables	Items	> 0.7	> 0.7	> 0.7	> 0.5
AI adoption	AA1	0.299	0.779	0.855	0.563
	AA2	0.767
	AA3	0.874
	AA4	0.836
	AA5	0.819
Accounting profit	AP1	0.822	0.832	0.899	0.749
	AP2	0.893
	AP3	0.88
Behavioral intention	BI1	0.834	0.764	0.859	0.67
	BI2	0.789
	BI3	0.832
Communication structure	CM1	0.895	0.878	0.923	0.801
	CM2	0.898
	CM3	0.891
Competitive pressure	CP1	0.855	0.702	0.833	0.629
	CP2	0.88
	CP3	0.619
Organizational culture	OC1	0.931	0.88	0.926	0.806
	OC2	0.899
	OC3	0.862
Perceived ease of use	PE1	0.801	0.815	0.89	0.73
	PE2	0.881
	PE3	0.879
Perceived usefulness	PU1	0.927	0.874	0.922	0.799
	PU2	0.931
	PU3	0.818
Regulatory support	RG1	0.798	0.692	0.831	0.622
	RG2	0.847
	RG3	0.714
Resources	RS1	0.866	0.858	0.914	0.78
	RS2	0.904
	RS3	0.878

Source: Table by author