Fornell–Larcker criterion
| Variable | AI adoption | Accounting profit | Behavioral intention | Communication structure | Competitive pressure | Organizational culture | Perceived ease of use | Perceived usefulness | Regulatory support | Resources |
|---|---|---|---|---|---|---|---|---|---|---|
| AI adoption | 0.75 | |||||||||
| Accounting profit | 0.74 | 0.86 | ||||||||
| Behavioral intention | 0.481 | 0.43 | 0.81 | |||||||
| Communication structure | 0.26 | 0.32 | 0.21 | 0.89 | ||||||
| Competitive pressure | 0.58 | 0.65 | 0.30 | 0.40 | 0.79 | |||||
| Organizational culture | 0.65 | 0.69 | 0.36 | 0.33 | 0.71 | 0.89 | ||||
| Perceived ease of use | 0.76 | 0.99 | 0.42 | 0.32 | 0.66 | 0.70 | 0.86 | |||
| Perceived usefulness | 0.42 | 0.43 | 0.24 | 0.08 | 0.22 | 0.24 | 0.43 | 0.89 | ||
| Regulatory support | 0.44 | 0.36 | 0.24 | 0.17 | 0.38 | 0.36 | 0.4 | 0.26 | 0.78 | |
| Resources | 0.62 | 0.67 | 0.31 | 0.34 | 0.66 | 0.65 | 0.69 | 0.29 | 0.50 | 0.88 |
| Variable | AI adoption | Accounting profit | Behavioral intention | Communication structure | Competitive pressure | Organizational culture | Perceived ease of use | Perceived usefulness | Regulatory support | Resources |
|---|---|---|---|---|---|---|---|---|---|---|
| 0.75 | ||||||||||
| 0.74 | 0.86 | |||||||||
| 0.481 | 0.43 | 0.81 | ||||||||
| 0.26 | 0.32 | 0.21 | 0.89 | |||||||
| 0.58 | 0.65 | 0.30 | 0.40 | 0.79 | ||||||
| 0.65 | 0.69 | 0.36 | 0.33 | 0.71 | 0.89 | |||||
| 0.76 | 0.99 | 0.42 | 0.32 | 0.66 | 0.70 | 0.86 | ||||
| 0.42 | 0.43 | 0.24 | 0.08 | 0.22 | 0.24 | 0.43 | 0.89 | |||
| 0.44 | 0.36 | 0.24 | 0.17 | 0.38 | 0.36 | 0.4 | 0.26 | 0.78 | ||
| 0.62 | 0.67 | 0.31 | 0.34 | 0.66 | 0.65 | 0.69 | 0.29 | 0.50 | 0.88 |
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