{"id":"https://openalex.org/W4409814048","doi":"https://doi.org/10.1016/j.procs.2025.03.139","title":"A theoretical exploration of how AI anthropomorphism influences chartered accountants\u2019 acceptance","display_name":"A theoretical exploration of how AI anthropomorphism influences chartered accountants\u2019 acceptance","publication_year":2025,"publication_date":"2025-01-01","ids":{"openalex":"https://openalex.org/W4409814048","doi":"https://doi.org/10.1016/j.procs.2025.03.139"},"language":"en","primary_location":{"id":"doi:10.1016/j.procs.2025.03.139","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.procs.2025.03.139","pdf_url":null,"source":{"id":"https://openalex.org/S120348307","display_name":"Procedia Computer Science","issn_l":"1877-0509","issn":["1877-0509"],"is_oa":true,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia Computer Science","raw_type":"journal-article"},"type":"conference-paper","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.1016/j.procs.2025.03.139","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5076984992","display_name":"Abdellatif Aziki","orcid":"https://orcid.org/0000-0003-4574-513X"},"institutions":[{"id":"https://openalex.org/I4210088687","display_name":"Universit\u00e9 Ibn Zohr","ror":"https://ror.org/006sgpv47","country_code":"MA","type":"education","lineage":["https://openalex.org/I4210088687"]}],"countries":["MA"],"is_corresponding":true,"raw_author_name":"Abdellatif Aziki","raw_affiliation_strings":["National School of Business and Management (ENCG), University Ibn Zohr (UIZ), Agadir, Morocco"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"National School of Business and Management (ENCG), University Ibn Zohr (UIZ), Agadir, Morocco","institution_ids":["https://openalex.org/I4210088687"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5116495296","display_name":"Houcine Khinibilla","orcid":"https://orcid.org/0009-0009-0159-094X"},"institutions":[{"id":"https://openalex.org/I4210088687","display_name":"Universit\u00e9 Ibn Zohr","ror":"https://ror.org/006sgpv47","country_code":"MA","type":"education","lineage":["https://openalex.org/I4210088687"]}],"countries":["MA"],"is_corresponding":false,"raw_author_name":"Houcine Khinibilla","raw_affiliation_strings":["National School of Business and Management (ENCG), University Ibn Zohr (UIZ), Agadir, Morocco"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"National School of Business and Management (ENCG), University Ibn Zohr (UIZ), Agadir, Morocco","institution_ids":["https://openalex.org/I4210088687"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5007100820","display_name":"Nawal Ilahiane","orcid":"https://orcid.org/0009-0008-3126-6908"},"institutions":[{"id":"https://openalex.org/I4210088687","display_name":"Universit\u00e9 Ibn Zohr","ror":"https://ror.org/006sgpv47","country_code":"MA","type":"education","lineage":["https://openalex.org/I4210088687"]}],"countries":["MA"],"is_corresponding":false,"raw_author_name":"Nawal Ilahiane","raw_affiliation_strings":["National School of Business and Management (ENCG), University Ibn Zohr (UIZ), Agadir, Morocco"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"National School of Business and Management (ENCG), University Ibn Zohr (UIZ), Agadir, Morocco","institution_ids":["https://openalex.org/I4210088687"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5115031834","display_name":"Abdelaziz Ourrani","orcid":"https://orcid.org/0009-0007-4487-4876"},"institutions":[{"id":"https://openalex.org/I130929987","display_name":"University of Mons","ror":"https://ror.org/02qnnz951","country_code":"BE","type":"education","lineage":["https://openalex.org/I130929987"]}],"countries":["BE"],"is_corresponding":false,"raw_author_name":"Abdelaziz Ourrani","raw_affiliation_strings":["Department of Accounting, Audit, Risk Management and Entrepreneurship, The University of Mons-Hainaut, Belgium"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Audit, Risk Management and Entrepreneurship, The University of Mons-Hainaut, Belgium","institution_ids":["https://openalex.org/I130929987"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5044581099","display_name":"Moulay Hachem Fadili","orcid":"https://orcid.org/0000-0002-5941-2611"},"institutions":[{"id":"https://openalex.org/I4210088687","display_name":"Universit\u00e9 Ibn Zohr","ror":"https://ror.org/006sgpv47","country_code":"MA","type":"education","lineage":["https://openalex.org/I4210088687"]}],"countries":["MA"],"is_corresponding":false,"raw_author_name":"Moulay Hachem Fadili","raw_affiliation_strings":["National School of Business and Management (ENCG), University Ibn Zohr (UIZ), Agadir, Morocco"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"National School of Business and Management (ENCG), University Ibn Zohr (UIZ), Agadir, Morocco","institution_ids":["https://openalex.org/I4210088687"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5076984992"],"corresponding_institution_ids":["https://openalex.org/I4210088687"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.11701332,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"257","issue":null,"first_page":"1067","last_page":"1072"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.995199978351593,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.995199978351593,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12128","display_name":"AI in Service Interactions","score":0.9936000108718872,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T11995","display_name":"FinTech, Crowdfunding, Digital Finance","score":0.9879000186920166,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.9051272869110107},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.3940119743347168},{"id":"https://openalex.org/keywords/data-science","display_name":"Data science","score":0.38868939876556396}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.9051272869110107},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3940119743347168},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.38868939876556396}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/j.procs.2025.03.139","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.procs.2025.03.139","pdf_url":null,"source":{"id":"https://openalex.org/S120348307","display_name":"Procedia Computer Science","issn_l":"1877-0509","issn":["1877-0509"],"is_oa":true,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia Computer Science","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1016/j.procs.2025.03.139","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.procs.2025.03.139","pdf_url":null,"source":{"id":"https://openalex.org/S120348307","display_name":"Procedia Computer Science","issn_l":"1877-0509","issn":["1877-0509"],"is_oa":true,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia Computer Science","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.41999998688697815,"display_name":"Decent work and economic growth"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":15,"referenced_works":["https://openalex.org/W1791587663","https://openalex.org/W2100379340","https://openalex.org/W2562938470","https://openalex.org/W2795037203","https://openalex.org/W2926006265","https://openalex.org/W3116566531","https://openalex.org/W3119676664","https://openalex.org/W3125650202","https://openalex.org/W4282963908","https://openalex.org/W4290932101","https://openalex.org/W4292454261","https://openalex.org/W4318822913","https://openalex.org/W4381053323","https://openalex.org/W6841564647","https://openalex.org/W6987148278"],"related_works":["https://openalex.org/W4391375266","https://openalex.org/W2899084033","https://openalex.org/W2748952813","https://openalex.org/W2390279801","https://openalex.org/W4391913857","https://openalex.org/W2358668433","https://openalex.org/W4396701345","https://openalex.org/W2376932109","https://openalex.org/W2001405890","https://openalex.org/W4396696052"],"abstract_inverted_index":{"This":[0],"paper":[1,55],"discusses":[2],"the":[3,8,19,44,47,57,80,85],"role":[4],"of":[5,10,22,46,59,79,84],"anthropomorphism":[6,42],"in":[7,24,36,62],"acceptance":[9,35,52],"artificial":[11],"intelligence":[12],"(AI)":[13],"technologies":[14],"among":[15],"professional":[16],"accountants.":[17],"Despite":[18],"growing":[20],"integration":[21],"AI":[23],"accounting,":[25],"limited":[26],"research":[27,72],"has":[28],"focused":[29],"on":[30],"how":[31],"anthropomorphic":[32],"characteristics":[33],"influence":[34],"this":[37,54],"specific":[38],"context.":[39],"By":[40],"examining":[41],"through":[43],"lens":[45],"Godspeed":[48],"Questionnaire":[49],"and":[50,66,82],"various":[51],"theories,":[53],"highlights":[56],"importance":[58],"human-like":[60],"traits":[61],"fostering":[63],"trust,":[64],"engagement,":[65],"usability":[67],"perceptions.":[68],"Recommendations":[69],"for":[70],"future":[71],"are":[73],"provided,":[74],"along":[75],"with":[76],"a":[77],"discussion":[78],"limitations":[81],"perspectives":[83],"study.":[86]},"counts_by_year":[],"updated_date":"2026-07-29T14:22:42.915294","created_date":"2025-10-10T00:00:00"}