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Abstract
This paper provides a theoretical analysis of how the adoption of artificial intelligence (AI) technologies affects the quality of accounting information and its usefulness under digital transformation, and proposes a conceptual model and a research agenda for Uzbek enterprises. The study integrates the Technology Acceptance Model (TAM), the Resource-Based View (RBV) and Diffusion of Innovation theory (DOI). It develops a conceptual model linking AI adoption (AIA), accounting information quality (AIQ), information usefulness (IU), decision-making efficiency (DME) and digital competence (DC), and formulates four research propositions (P1–P4).
References
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Copyright (c) 2026 Bakirov, N.N. (Muallif)