Path coefficient
| Hypothesis | Relationship | Direct effect | Indirect effect | CI 2.5% | CI 97.5% | p-value |
|---|---|---|---|---|---|---|
| H1 | Organizational culture → AI Adoption | 0.180 | – | 0.051 | 0.292 | 0.000 |
| H2 | Comm. structure → AI adoption | −0.019 | – | −0.089 | 0.056 | 0.594 |
| H3 | Competitive pressure → AI adoption | 0.006 | – | −0.110 | 0.133 | 0.924 |
| H4 | Regulatory support → AI adoption | 0.099 | – | 0.013 | 0.182 | 0.021 |
| H5 | Resources → AI adoption | 0.095 | – | −0.013 | 0.209 | 0.093 |
| H6 | Perceived usefulness → AI adoption | 0.120 | – | 0.041 | 0.197 | 0.003 |
| H7 | Perceived ease of use → AI adoption | 0.199 | – | 0.173 | 0.223 | 0.000 |
| H8 | Perceived usefulness → Accounting profit → AI adoption | – | 0.494 | 0.322 | 0.670 | 0.000 |
| H9 | Perceived ease of use → behavioral intention → AI adoption | – | 0.471 | 0.332 | 0.522 | 0.002 |
| Hypothesis | Relationship | Direct effect | Indirect effect | CI 2.5% | CI 97.5% | |
|---|---|---|---|---|---|---|
| Organizational culture → AI Adoption | 0.180 | – | 0.051 | 0.292 | 0.000 | |
| Comm. structure → AI adoption | −0.019 | – | −0.089 | 0.056 | 0.594 | |
| Competitive pressure → AI adoption | 0.006 | – | −0.110 | 0.133 | 0.924 | |
| Regulatory support → AI adoption | 0.099 | – | 0.013 | 0.182 | 0.021 | |
| Resources → AI adoption | 0.095 | – | −0.013 | 0.209 | 0.093 | |
| Perceived usefulness → AI adoption | 0.120 | – | 0.041 | 0.197 | 0.003 | |
| Perceived ease of use → AI adoption | 0.199 | – | 0.173 | 0.223 | 0.000 | |
| Perceived usefulness → Accounting profit → AI adoption | – | 0.494 | 0.322 | 0.670 | 0.000 | |
| Perceived ease of use → behavioral intention → AI adoption | – | 0.471 | 0.332 | 0.522 | 0.002 |
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