Author(s)

Camille E. Moron^1,2, Chester Owen B. Diokno²

¹Department of Management, Cavite State University Naic Campus, Naic, Philippines.
²Graduate School of Business, Adventist University of the Philippines, Silang, Philippines.

This paper provides in-depth correlational research on the level of readiness of the accounting personnel as well as the adoption of the usage of artificial intelligence technologies in their respective field. The quantitative result of this study was to examine whether the level of readiness and adoption have a positive relationship in the various technologies involving the use of artificial intelligence. Descriptive research design was used with a total of 50 accounting personnel derived using purposive sampling from the selected state and private university and local government unit in Cavite. Retrieved data were collected and analyzed using frequency count, percentage, weighted average, standard deviation, and Spearman’s Rho method, and were treated with utmost confidentiality. It was found out that participants were somewhat ready in using AI software application, slightly ready in using Cloud technology and moderately ready in using Blockchain technology. It was also revealed that participants were somewhat adoptive on the use of AI software application, slightly adoptive in using Cloud technology and somewhat adoptive in using Blockchain technology in their accounting profession. It was also revealed that there are positive relationships on the level of readiness and adoption on the use of all the AI technologies.

Readiness, Adoption, Artificial Intelligence, Accounting Profession, Philippines

Moron, C. and Diokno, C. (2023) Level of Readiness and Adoption on the Use of Artificial Intelligence Technologies in the Accounting Profession. Open Journal of Accounting, 12, 37-54. doi: 10.4236/ojacct.2023.123004.