Abstract

Technological advances have expanded collaboration between humans and artificial intelligence (AI) in the workplace, driven by the use of large data sets that enable more accurate analysis and predictions. It is far from expected that all organizations will automate and use AI, and efforts have been made to leverage the combined capabilities of humans and AI rather than relying solely on AI. However, this collaboration is fraught with ambiguity for business managers. This paper uses social presence theory, social response theory, and the IS Continuance Model to examine the consequences of professional user interaction with AI in an accounting context. In particular, the study examines how human-like (HL) and system-like (SL) trust can influence AI usage intention (AUI) and perceived usefulness (PU). We also examine the combined effect of satisfaction (ST) and frequency of use (FE) on these relationships. This paper is a conceptual and theoretical study for which not yet empirical or real data were used. We only present a conceptual model that has not yet been empirically tested and validated.

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