This paper investigates the applicability of the Technology, Organisation, and Environment (TOE) Framework in accounting, specifically the dramatic impact of Artificial Intelligence (AI) on the industry. Companies are motivated by a variety of factors to strategically integrate AI, despite barriers such as changing regulatory landscapes. Incorporating evidence from semi-structured interviews with owners, CFOs, and employees of small to large corporations, this study demonstrates that relative advantage and compatibility are important drivers, Additionally, the internal and external business environment emerges as a decisive factor shaping the decision to adopt AI, aligning with prior research. In a unique contribution, this study uses the TOE framework to highlight crucial elements driving artificial intelligence implementation, filling an empty space in previous literature. The author maintains the argument that the regulatory environment is poorly understood and emphasizing the critical relevance of system compatibility with Artificial Intelligence systems. Additionally, the results have also noted distinct concerns faced by small businesses in implementing artificial intelligence.