From Automation to Innovation: Redefining Accounting Practices with Artificial Intelligence in the Western Balkans
DOI:
https://doi.org/10.5281/zenodo.18938822Keywords:
accounting, artificial intelligence, ethics, organisational readiness, Western Balkans.Abstract
This study examines the factors influencing the adoption of artificial intelligence (AI) in accounting practices in the Western Balkans. It focuses on AI familiarity, organisational readiness, and the regulatory environment, while considering ethical concerns and training availability. A quantitative approach using SEM-PLS analysis was applied to survey data from accounting professionals in the region. The results show that AI familiarity positively affects organisational readiness but negatively influences perceptions of the regulatory environment. Ethical concerns were found to reduce training opportunities. The findings indicate that while AI familiarity supports adoption readiness, regulatory uncertainty and ethical challenges remain key barriers. The study highlights the need for clearer regulations, ethical governance, and professional training to support effective AI integration in accounting practices.
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