Étude quantitative des déterminants technologiques d'acceptabilité de l'IA générative chez les experts-comptables au Maroc.
DOI :
https://doi.org/10.23882/ijdam.24173Mots-clés :
IA générative, acceptabilité technologique, expertise comptable, MarocRésumé
Ce travail a pour objectif d’identifier et analyser les déterminants technologiques de l'acceptabilité de l'intelligence artificielle générative par les experts-comptables marocains. Face à l'émergence de ces technologies qui transforment les pratiques professionnelles, notre problématique interroge spécifiquement l'influence des facteurs technologiques sur leur acceptation. Notre méthodologie s'appuie sur une approche quantitative auprès de 262 experts-comptables inscrits à l'Ordre des Experts-Comptables du Maroc. Trois déterminants technologiques ont été examinés : la facilité d'utilisation perçue, l'utilité perçue et l'anthropomorphisme. Les résultats révèlent que la facilité d'utilisation constitue le facteur prédominant (β=0,390, p<0,001), suivi de l'utilité perçue qui exerce une influence modérée mais significative (β=0,170, p<0,01). Contrairement aux attentes théoriques, l'anthropomorphisme ne démontre pas d'effet significatif (β=0,087, p>0,05). Cette étude démontre que l'acceptabilité de l'IA générative repose principalement sur des considérations ergonomiques plutôt que sur des aspects relationnels ou anthropomorphiques. Ces résultats suggèrent l'importance de privilégier la simplicité d'utilisation et l'accessibilité dans le développement des solutions d'IA destinées aux professionnels de la comptabilité.
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