Examining the impediments to AI chatbots adoption among professional practitioners: An ISM – SEM approach

Abstract

This study investigates the barriers to AI chatbot adoption among working professionals, particularly in the accounting and finance sectors. Using a dual-method approach that combines Interpretive Structural Modeling (ISM) and Structural Equation Modeling (SEM), the study identifies and categorizes eight major barriers, emphasizing their interconnected nature and cumulative impact on adoption processes. The findings of this study underline the need of firms implementing a comprehensive strategy that addresses foundational barriers to adoption namely data protection and compliance while also promoting user trust and participation. Finally, this study provides significant insights that can help firms navigate the challenges associated with the AI Chatbot integration, increase operational efficiencies, and improve user experiences.

Keywords Accounting and Finance, AI, Artificial Intelligence, Chatbots, ISM – SEM