Abstract
Artificial intelligence (AI) developments have produced cutting-edge technologies that offer significant potential for corporate transformation. This study examines the key factors influencing the adoption of AI-based accounting technologies by Bangladeshi accounting firms. The proposed research model is grounded in the Technology–Organization–Environment (TOE) framework, which provides a comprehensive perspective for analyzing adoption drivers across various contextual dimensions. A quantitative research approach was employed to gather data from 160 accounting professionals through an online survey. The study utilized Partial Least Squares (PLS), a statistical technique based on structural equation modeling (SEM), to achieve its objectives. Empirical results indicate that the adoption of AI accounting technology in Bangladeshi accounting firms is significantly affected by factors such as relative advantage, complexity, employees’ capabilities, and customer pressure. Conversely, factors like cost, financial resources, rivalry pressure, management support, and vendor support did not demonstrate a substantial impact within this context. The research highlights the technological, organizational, and environmental factors that influence the integration of AI-based accounting tools. Practical implications suggest that policymakers, vendors, and professionals should focus on reducing barriers and enhancing readiness for adoption. Overall, the study provides both empirical evidence and practical strategies to promote AI adoption in emerging economies.