The Impact of Transformational Leadership Style and Digital Transformation on the Use of Artificial Intelligence in Accounting

Abolfazl Aminian; Fatemeh  Hadelvand; Shiroviyeh  Mohebbi

Authors

Abolfazl Aminian Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran Corresponding author https://orcid.org/0009-0001-9402-1974
Fatemeh Hadelvand Department of Accounting, ST.C., Islamic Azad University, Tehran, Iran Author https://orcid.org/0000-0001-8585-8505
Shiroviyeh Mohebbi MA, Department of Accounting, Kas.C., Islamic Azad University, Kashan, Iran Author https://orcid.org/0009-0000-3304-5932

Keywords:

Digital transformation, transformational leadership, artificial intelligence in accounting.

Abstract

This study aimed to investigate the impact of transformational leadership style and digital transformation on the use of artificial intelligence (AI) in accounting. The research population consisted of all managers and accountants working in knowledge-based companies in Tehran Province. A sample of 384 managers and accountants from knowledge-based companies in Tehran Province was selected, and an equal number of questionnaires were distributed and collected. The data obtained from the questionnaires were analyzed using SPSS version 24 and AMOS version 24 through structural equation modeling (SEM). Analysis of the collected data indicated that transformational leadership style had a positive and significant effect on the use of artificial intelligence in accounting. Digital transformation also had a positive and significant effect on the use of artificial intelligence in accounting. Furthermore, transformational leadership style had a positive and significant effect on digital transformation in accounting. Based on the findings, transformational leadership style can play an important role in strengthening digital transformation in accounting. Overall, strengthening transformational leadership and advancing digital transformation can provide the necessary conditions for more extensive and effective utilization of artificial intelligence in accounting.

References

[1] S. Ouyarhossein and S. Ouyarhossein, "Presenting an Artificial Intelligence Model for the Transition from Traditional Accounting to Digital Accounting," Management Accounting and Auditing Knowledge, vol. 17, no. 65, pp. 397-413, 2026.

[2] S. Askary, N. Abu-Ghazaleh, and Y. A. Tahat, "Artificial Intelligence and Reliability of Accounting Information," presented at the Challenges and Opportunities in the Digital Era: 17th IFIP WG 6.11 Conference on e-Business, e-Services, and e-Society, 2018. [Online]. Available: https://doi.org/10.1007/978-3-030-02131-3_28.

[3] M. M. Alrfai, H. Alqudah, A. Lutfi, M. Al-Kofahi, M. Alrawad, and M. A. Almaiah, "The Influence of Artificial Intelligence on the AISs Efficiency: Moderating Effect of the Cyber Security," Cogent Social Sciences, vol. 9, no. 2, p. 2243719, 2023, doi: 10.1080/23311886.2023.2243719.

[4] I. Saleh, Y. Marei, M. Ayoush, and M. M. A. Afifa, "Big Data Analytics and Financial Reporting Quality: Qualitative Evidence from Canada," Journal of Financial Reporting and Accounting, vol. 21, no. 1, pp. 83-104, 2023, doi: 10.1108/JFRA-12-2021-0489.

[5] H. Zare, Z. Hajiha, and A. Keyghobadi, "Examining the Effect of Artificial Intelligence Use on the Quality of the Financial Statement Audit Process," Professional Auditing Research, vol. 4, no. 16, pp. 38-65, 2024.

[6] H. Damerji and A. Salimi, "Mediating Effect of Use Perceptions on Technology Readiness and Adoption of Artificial Intelligence in Accounting," Accounting Education, vol. 30, no. 2, pp. 107-130, 2021, doi: 10.1080/09639284.2021.1872035.

[7] M. Abu Afifa and N. M. Nguyen, "Impact of Risk-Taking Tendency and Transformational Leadership Style on the Use of Management Accounting System Information: A Direct-Mediation Model," Baltic Journal of Management, vol. 18, no. 3, pp. 366-385, 2023, doi: 10.1108/BJM-01-2022-0003.

[8] J. Philip, "Viewing Digital Transformation Through the Lens of Transformational Leadership," Journal of Organizational Computing and Electronic Commerce, vol. 31, no. 2, pp. 114-129, 2021, doi: 10.1080/10919392.2021.1911573.

[9] M. M. Abu Afifa, T. H. Nguyen, M. T. T. Le, L. Nguyen, and T. T. H. Tran, "Accounting Going Digital: A Vietnamese Experimental Study on Artificial Intelligence in Accounting," VINE Journal of Information and Knowledge Management Systems, vol. 55, no. 4, pp. 1031-1050, 2025, doi: 10.1108/VJIKMS-10-2023-0266.

[10] A. Belhadi, V. Mani, S. S. Kamble, S. A. R. Khan, and S. Verma, "Artificial Intelligence-Driven Innovation for Enhancing Supply Chain Resilience and Performance Under the Effect of Supply Chain Dynamism: An Empirical Investigation," Annals of Operations Research, vol. 333, pp. 627-652, 2024, doi: 10.1007/s10479-021-03956-x.

[11] S. B. Güven, G. İ. S. Bolatan, and T. Daim, "Artificial Intelligence Usefulness Effect on Business Performance with Trust," in Artificial Intelligence and Business Transformation: Impact in HR Management, Innovation and Technology Challenges. Cham: Springer Nature Switzerland, 2024, pp. 83-102.

[12] C. Zhang, W. Zhu, J. Dai, Y. Wu, and X. Chen, "Ethical Impact of Artificial Intelligence in Managerial Accounting," International Journal of Accounting Information Systems, vol. 49, no. 1, p. 100619, 2023, doi: 10.1016/j.accinf.2023.100619.

[13] T. H. Nguyen, M. Abu Afifa, H. V. Van, and D. V. Bui, "Artificial Intelligence in Accounting, Risk Management, Sustainable Competitiveness and Managerial IT Infrastructure: A Moderation-Mediation Model," Asia-Pacific Journal of Business Administration, 2025, doi: 10.1108/APJBA-02-2025-0101.