Investigating critical success factors in driving artificial intelligence-based accounting system acceptance and firm performance among SME users in Ghana: Employing a modified information system success model

Buabeng-Andoh, Felix; Buabeng-Andoh, Charles; Pavelkova, Drahomira

doi:10.2478/mmcks-2025-0017

Abstract

With the increasing dependence on artificial intelligence (AI) and the speed at which innovative technology is being integrated into the business environment, finding the drivers that can influence AI-based accounting system (AS) acceptance among small and medium enterprises (SMEs) in developing countries continue to be of a significant concern. Thus, this study investigates the critical success factors that can influence SME users’ acceptance of AI-based accounting system and their effects on firm performance in Ghana. The study employed modified DeLone and McLean information system success model by integrating internal control quality (ICQ). The study employed a quantitative research approach. Using a purposive sampling technique, the study selected 249 users from SMEs operating in Ghana. Structural equation model was the data analysis tool utilized to analyse the data. The study found that service quality (ServQ) and system quality are key determinants that can affect SME users’ usage toward AI-based accounting system. The study found that information quality and ICQ can significantly affect usage and user satisfaction (SAT) toward AI-based accounting system. The study found that ServQ can insignificantly affect user satisfaction toward AI-based accounting systems. The study found that AI-based accounting system usage and user SAT can strongly and significantly affect firm performance. The study provided practical insights to managers and service providers to develop a well-functioning and user-friendly AI-based accounting system that can promote user experience and enhance firm performance.

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Investigating critical success factors in driving artificial intelligence-based accounting system acceptance and firm performance among SME users in Ghana: Employing a modified information system success model

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