Tác giả: Lâm Thị Mỹ Yến - Nguyễn Thị Vân Anh - Kiều Thị Thùy Dung - Dương Thị Tuyết Mai
Số trang: 305-311
DOI url: 10.62831/202504029
Tóm tắt:TÀI LIỆU THAM KHẢO:Bài nghiên cứu sử dụng lý thuyết mô hình TOE (Công nghệ – Tổ chức – Môi trường) để phân tích và giải thích các yếu tố ảnh hưởng đến việc áp dụng AI trong kế toán tại các doanh nghiệp trên địa bàn TP. Hồ Chí Minh. Kết quả nghiên cứu cho thấy các yếu tố: Văn hóa tổ chức, Hỗ trợ của cấp trên, Áp lực cạnh tranh, Nguồn tài nguyên, và Hỗ trợ pháp lý có tác động tích cực đến việc áp dụng AI, trong khi Rủi ro bảo mật có ảnh hưởng tiêu cực đến việc áp dụng AI vào kế toán.
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Từ khóa:kế toán, AI, mô hình TOE, doanh nghiệp.
