Table 4.

Fornell–Larcker criterion

VariableAI adoptionAccounting profitBehavioral intentionCommunication structureCompetitive pressureOrganizational culturePerceived ease of usePerceived usefulnessRegulatory supportResources
AI adoption0.75         
Accounting profit0.740.86        
Behavioral intention0.4810.430.81       
Communication structure0.260.320.210.89      
Competitive pressure0.580.650.300.400.79     
Organizational culture0.650.690.360.330.710.89    
Perceived ease of use0.760.990.420.320.660.700.86   
Perceived usefulness0.420.430.240.080.220.240.430.89  
Regulatory support0.440.360.240.170.380.360.40.260.78 
Resources0.620.670.310.340.660.650.690.290.500.88
Source: Table by authors

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