When asked to rate how much they use generative AI tools on a scale from 1-10, accountants rated their overall use at 1.56, indicating a very low adoption of the new technology. According to a recent paper in Accounting Horizons, accounting professionals rated their overall usage of generative AI at 1.56, despite their organizations encouraging its use. Leaders displayed a stronger intention to use generative AI and found it more useful and easier to use. Public accounting firms are more likely to plan to use generative AI in the future, but staff attitudes towards the technology are lower. The study’s results contrast with other surveys, showing varying use rates of AI in the accounting industry. The authors theorize that differences in data may be due to sample variations and the definition of AI. The study is the first professional survey study on accountants’ usage of generative AI.
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