Étude quantitative des déterminants technologiques d'acceptabilité de l'IA générative chez les experts-comptables au Maroc.
DOI:
https://doi.org/10.23882/ijdam.24173Palavras-chave:
IA générative, acceptabilité technologique, expertise comptable, MarocResumo
Este trabalho tem como objetivo identificar e analisar os determinantes tecnológicos da aceitabilidade da inteligência artificial generativa pelos contabilistas marroquinos. Diante da emergência dessas tecnologias que transformam as práticas profissionais, nossa problemática questiona especificamente a influência dos fatores tecnológicos na sua aceitação. Nossa metodologia baseia-se em uma abordagem quantitativa junto a 262 contabilistas inscritos na Ordem dos Contabilistas Certificados de Marrocos. Três determinantes tecnológicos foram examinados: a facilidade de uso percebida, a utilidade percebida e o antropomorfismo. Os resultados revelam que a facilidade de uso é o fator predominante (β=0,390, p<0,001), seguida pela utilidade percebida, que exerce uma influência moderada, mas significativa (β=0,170, p<0,01). Contrariamente às expectativas teóricas, o antropomorfismo não demonstra um efeito significativo (β=0,087, p>0,05). Este estudo demonstra que a aceitabilidade da IA generativa baseia-se principalmente em considerações ergonômicas, em vez de aspectos relacionais ou antropomórficos. Esses resultados sugerem a importância de priorizar a simplicidade de uso e a acessibilidade no desenvolvimento de soluções de IA destinadas aos profissionais da contabilidade.
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Direitos de Autor (c) 2025 Abdellatif AZIKI, Moulay Hachem FADILI, Rachid EL BETTIOUI
Este trabalho encontra-se publicado com a Creative Commons Atribuição-NãoComercial 4.0.
