Published Online:October 2025
Product Name:The IUP Journal of Accounting Research & Audit Practices
Product Type:Article
Product Code:IJARAP041025
DOI:10.71329/IUPJARAP/2025.24.4.73-91
Author Name:Prasad C V and Sivakumar A
Availability:YES
Subject/Domain:Finance
Download Format:PDF
Pages:73-91
The paper examines the perception of commerce experts about leveraging AI for a responsible corporate culture. The population of the study consists of accounting students/faculty and professionals from Kerala. Multistage stratified simple random sampling was applied to collect data. The questionnaire prepared on Google Forms was distributed to 324 respondents, and 295 valid responses were received and used for the analysis. The study applied factor analysis, CFA, and SEM to draw some inferences about the research problem. Scale and constructs were developed afresh based on existing theory and knowledge. The study developed four factors based on EFA, reliability, validity, and normality of the data, viz., AI and compliance; cloud computing and compliance; leveraging AI towards a responsible corporate culture; and cloud computing, AI and the taxation system in India. The results show that accountants’ perceptions of the role of AI in compliance do not positively influence their perceptions of cloud computing, AI, and the taxation system in India. The study also highlights that accountants’ perceptions of the role of AI in compliance positively influence their perceptions of leveraging AI towards a responsible corporate culture. Their perceptions of cloud computing in compliance positively influence their perceptions of leveraging AI towards a responsible corporate culture. In addition, their perceptions of the role of cloud computing in compliance positively influence their perception of cloud computing, AI, and the taxation system in India. Their perceptions of the role of AI, cloud computing and the taxation system in India also positively influence their perceptions of leveraging AI for a responsible corporate culture.
Artificial intelligence (AI) is generally defined as the ability of machines to perform tasks that naturally require human intelligence, such as learning, reasoning, problem-solving, perception, and language understanding.