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The purpose of this study is to gain empirical insights into whether accounting information systems (AIS) usage matters among Jordanian small and medium-sized enterprises (SMEs) during the period of COVID-19 pandemic.

The suggested research model in the current study is based on the extending technology acceptance model (TAM) to test the antecedents’ factors that impact on AIS usage among SMEs. To test the proposed research model, partial least squares structural equation modeling (PLS-SEM) was used.

The empirical findings revealed all postulated hypotheses were accepted except H3. Contrary to what is expected, the empirical outcomes confirmed that perceived compatibility does not affect the perceived usefulness of AIS, and hence, the related hypothesis was rejected.

The results of the current research could be beneficial to a number of managers (owners) to obtain a better understanding of the benefits of AIS success usage among Jordanian SMEs performance during crises time as the COVID-19 pandemic crisis.

As artificial intelligence (AI) has become increasingly popular and accessible, most companies have recognized its far-reaching potential. However, despite numerous research papers on organizational adoption of new technologies including AI, little is known about individual employees’ intentions to use them. Given that organizational innovations are of limited value if they are not adopted by employees, the purpose of this study is to understand the underlying factors that push employees to make use of these new technologies in the workplace.

This study builds on previously developed technology acceptance models to provide a new theoretical model. The model is then tested using data collected from a survey of 203 employees and analyzed through structural equation modeling.

Findings show that five factors affect employees’ intention to use AI either directly or as mediators. Organizational culture and habit exert a positive impact on employees’ intention to use AI, whereas job insecurity has a negative impact. Perceived self-image and perceived usefulness fully mediate the relation between job insecurity and intention to use. Moreover, perceived self-image and perceived usefulness partially mediate the relationship between habit and intention to use.

To the best of the authors’ knowledge, this study is among the first to determine the factors that influence employees’ intention to use AI in general and more particularly chatbots within the workplace.

This paper aims to examine how consumers’ perceptions of artificial intelligence (AI) chatbots influence individuals’ cognitive and emotional states and their subsequent behavioural intentions vis-à-vis online travel agencies (OTAs).

The survey sample comprised 566 customers who had experienced the use of travel AI chatbots in China using a combination of online and offline questionnaires. Partial least squares structural equation modelling was used to test the hypotheses.

The results revealed that interaction and information quality, as AI chatbot stimuli, significantly increase potential tourists’ trust and purchase intention. Perceived usefulness plays a mediating role in the relationship among interactivity, information quality, customer trust and purchase intention. Furthermore, the findings indicated that customers with high product familiarity exhibited greater trust in products demonstrating a high level of perceived usefulness.

By integrating cognitive consistency theory, this study theoretically validates the applicability of the stimulus–organism–response framework on AI chatbots and provides academics with useful insights regarding the influence mechanisms of human–computer interaction and information quality on customer response within OTA settings.

研究旨在检验消费者对人工智能聊天机器人的感知如何影响潜在旅游者个体的认知、情绪状态以及购买意愿。

研究结合线上、线上问卷调查方式共调研了566名体验过在线旅行社中聊天机器人的消费者, 进一步利用偏最小二乘结构方程模型对理论假设进行实证检验。

研究发现人机互动性和信息质量作为聊天机器人的外在刺激, 显著影响潜在游客的信任和购买意愿; 感知有用性在互动性、信息质量、顾客信任和购买意愿之间起中介作用。此外, 产品熟悉度高的顾客对具有高感知有用性的产品会产生更大的信任。

研究结合认知一致性理论, 从理论上拓展了SOR框架在旅游聊天机器人的适用性, 解释了消费者响应人机交互的内在机制。

Extending the technology acceptance model (TAM) to a new context, the purpose of this paper is to propose an integrative model of the brand of artificial intelligence-enabled voice assistants (AI-EVA) and customers’ perceptions and behavioral intentions of using AI-EVA in hotels. Moderating effects of construal levels and hotel scales were examined.

This paper adopted a mixed method approach. A qualitative and phenomenological methodology was adopted in Study 1 to explore hotel customers’ experience with AI-EVA. Study 2 applied experimental design to investigate the effects of the brand of AI-EVA and construal level on customers’ perceptions and behavioral intentions of using AI-EVA. Based on Studies 1 and 2 results, Study 3 examined how the brand of AI-EVA and hotel scale affect customers’ perceptions and behavioral intentions of using AI-EVA during hotel stays.

This research found that customers perceive a higher level of perceived usefulness, perceived ease of use and anthropomorphism when AI-EVA is branded (vs off-brand). Perceived usefulness positively affects customers’ intention to use and to spread positive word-of-mouth. Anxiety of using AI-enabled devices and privacy concerns inhibit customers’ intention to use AI-EVA. Anthropomorphism increases customers’ willingness to spread positive word-of-mouth. Construal level moderates the effect of the brand of AI-EVAs on perceived ease of use and anthropomorphism. Hotel scale moderates the effect of brand on perceived usefulness.

This paper is one of the first attempts to uncover and integrate different factors underlying customers’ perceptions of using AI-EVA in an extended TAM in hotel settings. This paper provides an integrative model extending the TAM to a new context by deploying a mixed-method approach across three studies.

This study aims to understand a customer-purchase mechanism in the artificial intelligence (AI)-powered chatbot context based on the elaboration likelihood model (ELM) and technology acceptance model (TAM). The first objective is to examine how to boost chatbot adoption. The second objective is to investigate the role of information characteristics, technology-related characteristics and attitude toward AI in purchase intention.

Data was collected from a sample of 492 users in Vietnam, who are potential customers of chatbots for purchase. Structural equation modeling was applied for data analysis.

Results illustrate that chatbot adoption is significantly influenced by information credibility, technology-related factors (i.e. interactivity, relative advantage and perceived intelligence), attitude toward AI and perceived usefulness. Moreover, information quality and persuasiveness motivate information credibility. Information credibility and attitude toward AI are the essential motivations for perceived usefulness. Finally, chatbot adoption and information credibility determine purchase intention.

The results are insightful for practitioners to envisage the importance of chatbot use for customer purchase in the AI scenario. Additionally, this research offers a framework to practitioners for shaping customer engagement in chatbots.

The value of this work lies in the incorporation of technology-related characteristics into the two well-established theories, the ELM and TAM, to identify the importance of AI and its applications (i.e. chatbots) for purchase and to understand the formation of perceived usefulness and chatbot use through information credibility and attitude toward AI.

The purpose of this study is to explore the perception of the users concerning the role of artificial intelligence (AI) in enhancing personal learning profile (PLP), personal learning network (PLN) and personal learning environment (PLE) and their effect on the perceived ease of use, perceived effectiveness and perceived usefulness for enhancing the overall attitude and satisfaction of the e-learning.

The data were collected from students and professionals who have ever used the e-learning module, and smart partial least square-structural equational modeling (PLS-SEM) is used to see relations between the different variables.

It was seen that the PLE is affecting both perceived ease of use and perceived usefulness. The research has shown that perceived ease of use showed a mediating effect between PLE and attitude and satisfaction. Further satisfaction mediates between perceived ease of use and intention. PLP has come out to significantly impacting perceived effectiveness. The multigroup analysis also showed that the attitude and satisfaction level affecting intention to use the e-learning module differ across the two groups of learners, i.e. gender and type of learners.

The data are collected from students and professionals who have ever used the e-learning module and wholly based on their perceptions, leading to self-perception bias.

The current research is trying to integrate the user perception of PLP, PLN, PLE into the framework of the technology acceptance model and see how they impact the overall attitude and satisfaction of the learners. AI can be used to improve them and make e-learning more adherent to the users. AI can play an essential role in generating the right environment by matching the profile of the learner.

Drawing from the ancient Chinese philosopher Xunzi's insights on humanity, this study aims to address human nature's critical role in influencing and shaping consumers' shopping channel choices in the emerging artificial intelligence (AI) era and the implications for non-East Asian countries.

Based on the theory of planned behaviour and accessibility–diagnosticity theory, our approach created a holistic model conceptualising human nature, shopping orientations, channel choice intentions, subjective norms and perceived AI usefulness. A questionnaire survey method served to test the framework.

The results validated human nature's role in shaping and influencing consumers' channel choices through shopping orientation. Subjective norms weaken the positive relationship between human nature and shopping orientation, while the positive relationship between shopping orientation and online purchase intention is stronger when consumers perceived AI as highly useful.

This paper contributes to humanity hypotheses literature in management by introducing Xunzi's theory that views human nature as evil. Additionally, it enriches channel choice literature by introducing perceived AI usefulness.

This study aims to investigate the organizational and individual factors that influence the adoption of artificial intelligence (AI) in Kuwait's public accounting sector.

The methodology of this study is a cross-sectional survey of 393 experienced accounting professionals, using partial least square structural equation modeling to analyze the data.

The findings show that organizational culture, regulatory support, perceived usefulness and ease of use have a direct positive effect on AI adoption, while perceived usefulness and ease of use also have an indirect positive effect through accounting profit and behavioral intention. However, the availability of resources, effective communication channels and competition pressure have an insignificant impact on AI adoption.

This study pioneers a structural framework to elucidate the perceived enhancement of accounting quality through AI system integration. Further, this research adds to the literature on AI adoption in accounting. This study also offers empirical evidence regarding how organizations in Kuwait's public accounting sector view AI systems in accounting.

This study aims to understand the importance and challenges of adopting artificial intelligence (AI) in the banking industry in Malaysia and examine the factors that are important in investigating consumers' intention to adopt AI in banking services.

The qualitative research was carried out using in-depth interviews from officials in the baking industry to understand the importance and challenges of adopting AI in the banking industry. In the quantitative study, a total of 302 completed questionnaires were received from Malaysian banking customers. The data were analysed using the SmartPLS 3.0 software to identify the important predictors of their intention to adopt AI.

The qualitative results reveal that AI is an essential tool for fraud detection and risk prevention. The absence of regulatory requirements, data privacy and security, and lack of relevant skills and IT infrastructure are significant challenges of AI adoption. The quantitative results indicate that attitude towards AI, perceived usefulness, perceived risk, perceived trust, and subjective norms significantly influence intention to adopt AI in banking services while perceived ease of use and awareness do not. The results also show that attitude towards AI significantly mediates the relationship between perceived usefulness and intention to adopt AI in banking services.

Financial technology (FinTech) is regarded as a critical determinant of strategic planning in the banking industry. While AI provides various disruptive opportunities in the FinTech space in terms of data collection, analysis, safeguarding and streamlining processes, it also poses a sea of threats to incumbent banks. This study provides vital insights for the policymakers of the banking industry to address the challenges of adopting AI in banking. It also provides the important predictors of the bank customers' intention to adopt AI in banking services. Policymakers can devise their strategies to enhance AI adoption considering the facts.

This study is amongst the pioneer in exploring the importance and potential challenges in implementing AI technology in banking services and identifying the essential factors influencing the intention to adopt AI in Malaysia's banking services.

The purpose of this paper is two fold: to test the moderating effect of health consciousness (HC) on the influence of attitude towards internet (AI) internet usage for health information seeking (IHI) behaviour; and examine whether HC moderates the influence of perceived health risk (PHR) on the internet usage for health information which is mediated by perceived usefulness of internet (PUI) and AI usage in an integrated model underpinned by health belief model and the technology acceptance model.

Data obtained for the current study were collected using convenience sampling and the sample consisted of women who not only have internet access but used the internet in their daily life. Partial Least Squares Structural Equation Modelling (PLS-SEM) method was used to test the research hypotheses developed from a sample of 270 respondents.

Findings revealed that HC moderates the influence of AI use for health information seeking. In addition, the results also showed that the positive indirect effect of PHR on IHI through PUI and AI usage is significant for high level of HC but not for the medium and low levels of HC.

Major contribution of this study is in the testing of the moderating role of HC on the mediating effect of perceived usefulness of the internet and attitude on PHR and IHI.