Artificial Intelligence Awareness as a Pre-Adoption Mechanism: Bridging the Readiness Gap in Accounting in Emerging Economies

Abstract

Artificial intelligence is influencing the way accounting activities are performed particularly through automated processing, predictive analysis, intelligent audit analytics, anomaly detection, and decision support. However, the availability of these AI tools particularly in emerging economies- where infrastructure, training, professional exposure, and regulatory signals are challenged - does not mean accounting professionals are ready to consider or adopt them. This paper develops a conceptual account of AI awareness as a distinct pre-adoption construct in accounting. It defines the boundaries of this construct and explain how contextual conditions shape the readiness of accounting professionals to adopt AI. The study adopts a theory-building conceptual research design informed by established approaches to conceptual theorizing and integrates the Technology Acceptance Model (TAM), Diffusion of Innovations (DOI), and Technology-Organization-Environment (TOE) framework. The resulting model positions AI awareness between contextual antecedents and downstream technology evaluation. AI awareness is conceptualized through four complementary dimensions. These dimensions are cognitive, functional, risk, and strategic awareness. The analysis proposes that awareness is shaped by technological, organizational, and environmental conditions; awareness then informs perceived usefulness and perceived ease of use, which contributes to adoption readiness. The following are theorised as boundary conditions that may weaken the translation of awareness into readiness: Infrastructure constraints, regulatory uncertainty, and organizational resistance. The paper contributes a context-sensitive pre-adoption architecture for accounting research and proposes an AI Awareness Maturity Index (AAMI) as a conceptual measurement framework for future validation. The paper concludes that AI integration in emerging economies requires not only investment in technologies but also deliberate awareness-building through education, professional development, organizational support, and enabling policy.