Underlying Factors of Technology Acceptance and User Experience of Machine Learning Functions in Accounting Software: A Qualitative Content Analysis

Cristina Cristofoli, Torkil Clemmensen*

*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceedingArticle in proceedingsResearchpeer-review


This research examines which factors influence users’ technology acceptance (TA) and user experience (UX) of machine learning (ML) functions in accounting software. Although the two methods are widely acknowledged, they are rarely understood in unity. This study analyses factors underlying UX and TA of ML function in accounting software. It contributes to the ongoing discussion in the Human-Computer Interaction (HCI) community about the relation between UX and TAM, and it does so with a focus on AI functions of software and within a business domain. Six hypotheses were established based on the three concepts of innovativeness, trust, and satisfaction to understand their influence on TA and UX. To evaluate the hypotheses and answer the research question, an accounting software (AS) was chosen as a case. A qualitative content analysis was done of user experts’ perceptions of acceptance and experience with ML functions. The study concludes that innovativeness, trust, and satisfaction influence users’ TA and UX of ML functions in AS confirming the six hypotheses. The results are discussed in relation to the literature on UX, TAM, and accounting. The study questions the measurability of TAM and UX and suggests re-evaluating the use of these methods for products with artificial intelligence.
Original languageEnglish
Title of host publicationHCI International 2023 - Late Breaking Papers : 25th International Conference on Human-Computer Interaction HCII 2023, Copenhagen, Denmark, July 23–28, 2023 Proceedings, Part VII
EditorsPanayiotis Zaphiris, Andri Ioannou, Robert A. Sottilare, Jessica Schwarz, Fiona Fui-Hoon Nah, Keng Siau, June Wei, Gavriel Salvendy
Number of pages21
Place of PublicationCham
Publication date2023
ISBN (Print)9783031480591
ISBN (Electronic)9783031480607
Publication statusPublished - 2023
Event25th International Conference on Human-Computer Interaction. HCII 2023 - AC Bella Sky Hotel and Bella Center, Copenhagen, Denmark
Duration: 23 Jul 202328 Jul 2023
Conference number: 25


Conference25th International Conference on Human-Computer Interaction. HCII 2023
LocationAC Bella Sky Hotel and Bella Center
Internet address
SeriesLecture Notes in Computer Science


  • User experience
  • Artificial intelligence
  • Machine learning
  • Accounting
  • Technology acceptance model
  • Qualitative content analysis

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