Factors influencing the adoption of artificial intelligence in the accounting departments of technology-based SMEs in Shaanxi province

The growing adoption of artificial intelligence (AI) in accounting promises substantial improvements in efficiency, accuracy, and compliance. However, the adoption process among small and medium-sized enterprises (SMEs), particularly in China’s less-developed regions, remains underexplored. This study investigates the key determinants influencing AI adoption in the accounting departments of technology-based SMEs in Shaanxi Province, China. The research is theoretically grounded in the Technology–Organization–Environment (TOE) framework, and is further supported by Information Quality Theory, System Integration Theory, Institutional Theory, and Human Capital Theory. Four core constructs are examined: data quality, system integration, legal and compliance readiness, and talent availability. A quantitative research design was adopted using structured questionnaires distributed to finance managers, IT managers, and senior executives from a sample of 377 SMEs. The data were analyzed through correlation and multiple regression techniques. The results indicate that system integration, legal and compliance readiness, and talent availability significantly affect AI adoption, while data quality shows no statistically significant impact. This study contributes to theory by contextualizing the TOE framework within AI adoption in SME accounting. It also offers practical recommendations for SMEs and policymakers to develop targeted strategies that support digital transformation and AI integration in accounting operations