Dataset for: The Double-Edged Role of AI Literacy: Career-Stage Differences in AI Acceptance Among Accounting and Finance Professionals

Published: 21 May 2026| Version 1 | DOI: 10.17632/zg526bc58b.1
Contributors:
amelia Setiawan,
,

Description

This dataset contains anonymized survey responses from accounting and finance professionals in Indonesia regarding AI literacy, perceived trust, perceived threat of job loss, personal innovativeness, and intention to adopt AI.

Files

Steps to reproduce

Open the dataset file. Review the variable labels and response values. Analyze the relationships among variables using statistical techniques such as PLS-SEM or regression analysis. Interpret the results in relation to AI adoption among accounting and finance professionals.

Institutions

Categories

Accounting Information System

Funders

  • Directorate of Research, Technology, and Community Service (DRTPM), Ministry of Higher Education, Science, and Technology of the Republic of Indonesia
    Grant ID: 7939/LL4/PG/2025

Licence