Author(s)

Marios Sotiropoulos

Department of Tourism Management, University of West Attica, Egaleo, Greece.

Artificial Intelligence (AI) is reshaping accounting, yet adoption in Greece remains limited. This study examines how resistance to change, a multidimensional and relatively stable disposition, influences accountants’ willingness to use AI-based tools. Grounded in Oreg’s (2003) framework and supported by technology adoption models, resistance to change is explored through routine seeking, emotional resistance, cognitive rigidity, and short-term focus. A quantitative survey of 235 accountants, drawn through purposive sampling, employed a 58-item questionnaire including 18 resistance to change measures. Factor analysis validated the resistance to change structure, and logistic regression assessed its predictive effect on AI use. Findings show that higher resistance to change significantly increases the likelihood of non-adoption, with each unit increase raising the odds of avoiding AI by approximately two-thirds. The results highlight the need for change management, training, and institutional support to address psychological and organisational barriers to AI integration within the Greek accounting profession.

Artificial Intelligence (AI), Resistance to Change, Technology Adoption, Accounting Profession, Greece, Logistic Regression, Organisational Behavior

Sotiropoulos, M. (2025) Exploring Resistance to Change as a Determinant of AI Adoption among Accountants in Greece. Theoretical Economics Letters, 15, 1498-1519. doi: 10.4236/tel.2025.156084.