The emergence of Industry 4.0, with technologies such as artificial intelligence, has brought significant changes to various industries, including accounting. These technologies play a key role in traditional businesses by automating processes and enhancing productivity and effectiveness. However, the readiness of organizations and individuals to adopt these innovations is a critical determinant of their success.
This article examines the role of readiness for Industry 4.0 and the Technology Acceptance Model in accounting tasks. The present study employed a case study method with accounting and finance experts at Ofogh Kourosh Company, utilizing SMART PLS software for data analysis. The findings show that artificial intelligence and Industry 4.0 can enhance accounting operations. However, according to a Gartner survey (2023), 73% of accountants still do not use artificial intelligence, indicating opportunities in this area.
This research contributes to understanding the impact of AI adoption in Iranian accounting and provides insights for policymakers, managers, and researchers to develop effective strategies for integrating this technology. Additionally, the findings can assist businesses in optimizing accounting operations and enable policymakers to create supportive frameworks. This study presents evidence of the benefits of AI in accounting in Iran and enhances the existing knowledge in this field.