Factors Influencing Management Accounting Professionals’ Confidence in Artificial Intelligence as a Driver of User Trust

The fast advancement of Artificial Intelligence (AI) technology has led to significant adoption in numerous industries, notably the financial sector. This study addresses the serious need to understand factors influencing the acceptance and trust of AI within the financial sector, where AI adoption is rapidly growing. Despite recognized benefits, concerns about risk and transparency persist. This research investigates the influence of customer AI interaction on trust in AI among financial professionals in Metro Manila, exploring perceived benefits and risks. A quantitative approach was employed, using path analysis to examine relationships between affect, perceived risk, confidence, customer AI, and trust in AI. Data was collected from a diverse sample of financial professionals. Key findings reveal a strong positive relationship between customer AI interaction and trust in AI, emphasizing successful interactions as a cornerstone for building trust. While professionals recognize AI’s benefits, privacy significantly hinders engagement. Confidence in AI is high regarding strategic and operational decision-making, but tempered by risk management concerns and the need for human oversight. The study highlights the importance of addressing privacy concerns and promoting transparency in AI systems to foster trust and encourage adoption in management accounting. Organizations should prioritize transparent, explainable AI to enhance user acceptance and invest in training programs to equip professionals with critical interpretation skills. Future research should employ longitudinal designs and explore the moderating effects of organizational culture and regulatory frameworks.