Table 5.

Results of formative construct measurements (second-order)

ItemsWeightp-valueVariance inflation factor (VIF)
Critical value> 0< 0.05< 5
AI adoption0.3110.0002.185
Accounting profit0.3800.0002.566
Behavioral intention0.4650.0001.260
Communication structure0.3270.0001.217
Competitive pressure0.4670.0002.566
Organizational culture0.3120.0002.618
Perceived ease of use0.4280.0001.988
Perceived usefulness0.3380.0001.253
Regulatory support0.4370.0001.359
Resources0.3810.0002.509
Source: Table by authors

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