The Factors Shaping Artificial Intelligence (AI) Adoption in the South African Accounting Ecosystem
Keywords:
Artificial Intelligence, Accounting, Technology Readiness, EducationAbstract
The rapid evolution of artificial intelligence (AI) continues to transform accounting practices worldwide, with a profound impact on professional roles, education, and ethical governance. This study explores these determinants that shape AI adoption within the South African accounting ecosystem, with more emphasis on technological readiness (TR), professional transformation, accounting education, and ethical tensions. Following a qualitative approach based on secondary data, the study synthesizes existing empirical studies, professional reports, and policy documents. The research reveals that while AI enhances efficiency, accuracy, and strategic decision-making in accounting, the adoption level remains uneven because of skill shortages, ethical tensions, and institutional readiness constraints. The study further highlights the misalignment between industry-driven technological change and accounting education curricula. Through the Technological-Organization-Environmental (TOE), Unified Theory of Acceptance and Use of Technology (UTAUT), Diffusion of Innovation (DOI), and technology readiness frameworks integration, the study contributes to a contextualized comprehension of AI adoption in developing economies and provides actionable insights for educators, professional bodies, and policymakers seeking to promote responsible and sustainable AI integration in accounting.
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