Accountants and AI: The Ethical Boundaries of Adoption

Abstract

This study explores the determinants of accountants’ intention to adopt Artificial Intelligence (AI) by examining digital accounting competence, task complexity, and organizational support for innovation as predictive variables, with ethical concern positioned as a moderating factor. A quantitative approach was applied using survey data from professional accountants in Indonesia, and the hypothesized relationships including interaction effects were analyzed using statistical modeling techniques. The findings confirm that all three independent variables positively influence the intention to use AI. More importantly, ethical concern significantly moderates these relationships, serving as a psychological filter that reshapes how users respond to both technical and organizational drivers. For instance, the positive impact of digital competence and organizational support weakens when ethical concerns are high, indicating that apprehension about fairness, accountability, and transparency in AI systems may override perceived readiness or skill. The interaction between task complexity and intention is also lessened under high ethical concern, suggesting that even for cognitively demanding tasks, professionals may hesitate to rely on AI if ethical clarity is lacking. This highlights the pivotal role of ethical awareness in shaping technology adoption decisions. The study contributes to the literature by emphasizing that trust and ethical alignment are as essential as capability in driving AI acceptance in accounting.