Table A1.

Questionnaire statements

ItemsStatement
Organizational culture
OC1Our managers are ready to assume the risks associated with AI adoption
OC2Learning as a means to progress is our organization's fundamental value
OC3Organizational culture is critical in AI adoption
Communication structure
CS1Communication across our departments is critical to the successful adoption of AI technology
CS2Our staff regularly talks about ways to improve the work
CS3It is customary to offer suggestions to our supervisors, who consider and, if appropriate, execute them
Competitive pressure
CP1As a strategic core competency, our managers can harness emerging IT technology
CP2In our primary organization, there is a tendency toward using more AI technology for development
CP3Moving the business to use AI technology for innovation puts pressure on us to do the same
Regulatory support
RS1There is regulatory backing for AI innovation
RS2The government may give financial assistance for the adoption of AI
RS3AI adoption is encouraged by government policy
Resources
RE1Our organization has the financial resources to adopt AI
RE2We already have competent personnel to adopt AI in our system
RE3We have enough time to launch an AI project
Perceived usefulness
US1Using AI to handle automated jobs will decrease my burden
US2Compared to critical thinking jobs, repetitive manual chores waste time
US3Our clients are enthusiastic about new AI-powered offerings
Perceived ease of use
EU1Our organization can swiftly integrate new AI technology with our existing accounting processes
EU2Technologies must be simple to use
EU3Our employees are accustomed to dealing with cutting-edge technology
AI implementation
AA1AI technology will be a valuable asset to our organization
AA2A suitable AI adoption strategy has been designed
AA3The proposal has already been approved by management
AA4A financial budget and an application transfer plan have been authorized for AI adoption
AA5After integrating AI innovation, our organization improved
Behavioral intention (BI)
BI1I will continue to use AI
BI2I will use AI in the future
BI3I plan to use the AI often
Accounting profit (AP)
AP1AI will not be used unless the saving cost exceeds its implementation cost
AP2AI will not be used unless it exposes new opportunities to generate more profits
AP3AI will bring more opportunities to our staff
To what extent you are familiar to AI?
NoviceBeginnerCompetentProficientExpert
What is your organization category?
State Ministries and DepartmentsSupplementary budget entitiesIndependent authorities and establishments
Source: Table by authors

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