AI REVOLUTIONIZING THE ACCOUNTING PROFESSION: KEY DRIVERS PROPELLING KHON KAEN ACCOUNTANTS TOWARD A DIGITAL FUTURE

Abstract

This study aims to investigate the factors influencing the adoption of AI in accounting practices among accountants in Khon Kaen province. The research focuses on analyzing the approaches to AI implementation, along with the benefits and limitations, using ChatGPT technology as a case study. The goal is to understand how the practical application of AI in accounting can enhance efficiency and improve work processes. This qualitative research seeks to provide in-depth insights, employing a deductive reasoning approach. The framework for the study is based on relevant theories and literature, which were used to develop key questions for semi-structured interviews. The interviews are designed to allow participants the freedom to express their views. The sample group consists of 10 accountants from Khon Kaen province, covering four main areas of the accounting profession: bookkeeping, auditing, management accounting, and tax accounting. Findings: The study identified several factors that support the adoption of AI in accounting, including technological factors such as the ability to reduce work time, the accuracy and reliability of results, and ease of use. Personal factors include social influences, organizational culture, technological competence, age, and individual attitudes. However, there are also limiting factors that hinder the adoption of AI in accounting, such as concerns over data security, limitations in the ability to analyze complex data, a lack of awareness regarding the benefits of AI, and time constraints.