Abstract

This study explores the determinants influencing the intention to adopt artificial intelligence (AI) in accounting practices in Vietnamese enterprises. The key factors examined include perceived usefulness and ease of use, implementation costs and resources, managerial awareness and commitment, organizational culture, regulatory and policy frameworks, and accountants’ technological competence and qualifications. A quantitative research design was employed, and data were collected through a structured questionnaire distributed to accounting professionals across various enterprise types and sectors in Vietnam. The dataset was analyzed using descriptive statistics and partial least squares structural equation modeling (PLS-SEM). The results reveal that all six factors in the proposed research model exert statistically significant effects on the intention to adopt AI in accounting, with varying degrees and directions of influence. These findings offer both theoretical and practical contributions, providing evidence-based insights to help Vietnamese enterprises shape digital transformation strategies, improve accounting practices, and enhance competitiveness amid increasing global integration and rapid technological change.