Abstract: This paper investigates the mechanism through which leadership cognitive complexity influences the quality of strategic decision-making. In today’s rapidly changing and highly uncertain business environment, cognitive complexity, as a crucial component of leaders’ cognitive capabilities, plays a vital role in strategic decision-making quality. Cognitive complexity encompasses the ability to identify relationships among multiple factors, evaluate diverse perspectives, and seek innovative solutions in complex situations. Leaders with high cognitive complexity are able to effectively identify key environmental factors, foresee risks, and recognize opportunities, thereby enhancing decision-making flexibility and innovativeness. This study explores how to measure and enhance leaders’ cognitive complexity and examines its specific manifestations in various decision-making contexts. Further, it analyzes how strategies such as enhancing organizational structural flexibility, cross-departmental collaboration and information flow, as well as investment in technological infrastructure and information resources, influence decision-making quality. The study aims to offer guidance for enterprises to develop leadership cognitive complexity in order to improve the effectiveness and adaptability of strategic decisions, ultimately strengthening overall organizational competitiveness and long-term development capability. Read More

Abstract: Land is the carrier of human survival, and exploring land use carbon emissions and its efficiency is extremely important for implement low-carbon land use and local future development planning. Based on the data of Chengdu-Chongqing City Cluster, this paper explores the changes of land use carbon emission and its efficiency of 16 cities in the Chengdu-Chongqing City Cluster from 2014 to 2022 by using relevant models and software, and analyses the results. The results show that (1) in terms of carbon sinks, since the Chengdu-Chongqing City Cluster is in the southwestern part of the country and has rich vegetation cover, while Chongqing has the largest area under its jurisdiction, it has the largest amount of carbon sink absorption, followed by Ya'an and Mianyang. (2) As for carbon sources, it is related to the degree of regional development, and since Chengdu and Chongqing are the best developed, their carbon emissions are the largest. (3) In terms of carbon emissions, based on the data of carbon sinks and sources, it is concluded that Chongqing and Chengdu have the largest carbon emissions. (4) In terms of carbon emission efficiency, Chengdu's carbon emission efficiency has always been growing steadily, while the rest of the cities have both increases and decreases. Read More

Abstract: Whether the financial management of rural cooperatives in coastal Guangdong is standardized is related to the sustainable development and growth of cooperatives in the future. Therefore, this article analyzes the financial system, capital management, climate disaster response, and financial supervision of rural cooperatives in coastal Guangdong to identify the factors that affect the financial management status of coastal Guangdong cooperatives and the measures that can be taken to better promote the improvement of cooperative financial management. Finally, relevant suggestions and countermeasures are proposed based on the problems existing in the financial management of cooperatives. Read More

Abstract: In the context of global trade liberalization, the implementation of RCEP to establish the world's largest FTA will promote trade growth and economic prosperity, which will have a positive effect on the trade of agricultural products, and trade facilitation is crucial for China, a large agricultural country, to export agricultural products. This study selects the panel data of 10 RCEP member countries between 2010 and 2019 as a sample, measures the trade facilitation level of the above member countries, and empirically analyzes it using the trade gravity model in order to explore the specific impact of trade facilitation on China's agricultural exports. The findings show that trade facilitation in RCEP member countries helps promote China's agricultural exports, while the diversified trade structure of RCEP leads to significant differences in economic development and trade facilitation levels among member countries. Based on this, the paper makes recommendations at the national, member state and enterprise levels. Read More

Abstract: In order to explore whether artificial intelligence has an enabling effect on the development level of new quality productivity, based on panel data spanning from 2012 to 2022, encompassing 30 provincial-level administrative regions in China, this paper empirically examines the effect of artificial intelligence on new quality productivity, the intermediary function of industrial structure enhancement and the mitigating influence of innovation. environment by using the two-way fixed effect model, mediating effect, moderating effect and threshold effect. Benchmark regression shows that AI can significantly improve the level of productivity of new qualities. This conclusion remains strong even after undergoing robustness checks and addressing potential endogeneity issues. The results of the intermediary effect test show that the upgrading of industrial structure plays a partial mediating role in the process of artificial intelligence empowering new quality productivity. The moderating effect analysis shows that the innovation environment plays a positive moderating role in the relationship between artificial intelligence and new quality productivity. The threshold effect shows that when the innovation environment exceeds the threshold value, the moderating effect is more significant. Read More

Abstract: The 240 hour transit visa free policy implemented from December 17, 2024, has brought new development opportunities to the inbound tourism market in Shaanxi. This article is based on the entry and exit data of Xi'an Port and the actual situation of the tourism market, systematically analyzing the impact of policies on inbound tourism in Shaanxi. Research has found that after the implementation of the policy, the number of inbound tourists in Shaanxi has significantly increased, and the sources of tourists have become more diverse. However, at the same time, it faces challenges such as increased pressure on tourism services, intensified market competition, and increased difficulty in safety management. By building an innovative tourism product system, optimizing service quality, and strengthening safety management strategies, Shaanxi inbound tourism can grasp policy dividends and achieve high-quality development. Read More

Abstract: The rapid development of artificial intelligence (AI) technology has had a profound impact on the development of the accounting profession. This paper explores the applications of AI technology in the accounting field, such as intelligent financial software and intelligent auditing systems. It analyzes the influence of AI on the development of the accounting profession, including changes in the demand for accounting positions and the enhancement of skill requirements for accountants. Additionally, corresponding strategies are proposed. Research indicates that although the application of AI poses certain challenges to the accounting profession, it also brings new opportunities for its development. Accountants should actively adapt to technological changes and upgrade their skills to better cope with future career development. Read More

Abstract: With the increasing degree of marketization of China's economy, the quality of corporate accounting information has attracted more and more attention. The distortion of accounting information interferes with the national economic order and impairs the optimal allocation of resources in the securities market. As an important factor affecting the distortion of accounting information, earnings management has also received much attention. This article first sorts out relevant literature at home and abroad to define the concept of earnings management, and then puts forward some suggestions and enlightenment for China's enterprise reform in view of the current situation of earnings management in listed companies in China. The article has certain reference value for improving the efficiency of corporate governance and deepening enterprise reform. Read More

Abstract: At present, in the process of informatization in universities, the in-depth application of high-quality data resources has become a core driving force of educational reform. Digital assets have become an important asset for universities across China. However, there are still issues in the management of digital assets in Chinese universities, such as the lack of unified standards and regulations, as well as relatively fragmented management. In response to these problems, this paper proposes strategic suggestions from several perspectives, including digital asset management policies or systems, digital asset sharing mechanisms, digital asset information security mechanisms, and the application of digital assets. Read More

Abstract: This paper focuses on the design of a human-machine collaborative decision support system (HMCDSS) for emergency logistics scenarios. Through systematic retrieval of literature from core databases such as CNKI and investigation of more than 10 typical emergency logistics system cases at home and abroad, it deeply analyzes the existing problems in current human-machine collaborative decision-making, including fuzzy function allocation, inefficient interaction interfaces, and fragmented decision processes. Based on ergonomics theory, an innovative design framework of "dynamic task allocation-multidimensional interaction optimization-closed-loop process iteration" is constructed: in function allocation, a Bayesian network-based dynamic human-machine task allocation model is established; the interaction interface uses eye-tracking technology to optimize information visualization layout; and the decision process integrates reinforcement learning algorithms to achieve intelligent iteration. The study expects to shorten the emergency logistics decision response time by more than 30% and improve the plan accuracy by 25%, providing theoretical support and practical paths for realizing the deep integration of human-machine advantages and constructing an efficient emergency logistics decision-making system. Read More

Abstract: As China's primary industry, agriculture is crucial to China's development, and the vast land and differentiated climate make China's agricultural products form a comprehensive complementarity. The country's agricultural products are diverse, and the supply chain has become a bridge for agricultural products to flow to consumers. In the supply chain of agricultural products, due to its vulnerability characteristics, coupled with climate, pests and other factors, the output of agricultural products is always not fixed, and also forms a distinct size of the year, making it difficult to well meet market demand. With the development of online shopping in recent years, suppliers are no longer bound to traditional offline sales channels and have opened self-operated online sales channels, forming a dual-channel sales situation. This expands their market share and profits, but also leads to a decrease in retailers' market share, resulting in channel conflicts. Therefore, by analyzing the optimal pricing and maximum profit of suppliers and retailers under centralized and decentralized decision-making, this paper introduces the revenue sharing contract model to enable suppliers and retailers to achieve coordination in the dual-channel supply chain, so as to improve the profits of suppliers, retailers and the overall supply chain. Read More

Abstract: The rapid growth of China's new energy vehicle industry has led to a surge in decommissioned power batteries, making their recycling crucial for environmental protection and resource sustainability. This study examines China's power battery recycling status, identifying three main models and key challenges: inconsistent standards, unregulated channels, and inadequate infrastructure, which hinder efficiency and increase environmental risks. Proposed solutions include establishing unified standards, enhancing regulations and incentives, and optimizing a three-tier recycling network. These measures aim to improve recycling efficiency and support China's "double carbon" goals and circular economy development. Read More

Abstract: This thesis conducts an in-depth exploration of the value and risks of engineering, analyzing the diverse values created by engineering in economic, social, and environmental fields, while also dissecting various risks present in engineering practices. By integrating some practical cases, it studies strategies for realizing the positive value of engineering, explores effective methods for risk control, and focuses on the analysis of the definition, assessment, and management of acceptable risks. The aim is to provide theoretical guidance for engineering practices, promoting the maximization of positive value under the premise of ensuring safety. Read More

Abstract: With the normalization of e-commerce promotions, the Double Eleven shopping festival faces the challenge of declining consumer participation. Based on the theory of marketing fatigue, this paper analyzes the development stage and current dilemmas of Double Eleven, including the complication of rules, homogenized competition and lack of trust. Through the case study method, it explores how brands can enhance user stickiness with the help of content narratives (e.g., documentary marketing), social gamification (e.g., Taobao interactive gameplay), and experiential upgrading (e.g., offline flash stores) and other strategies. The study finds that successful Double 11 marketing needs to balance short-term sales with long-term brand value, and that future trends will focus more on personalization, transparency and emotional connection. Read More

Abstract: Taking D food manufacturing enterprise as the research object, this paper analyzes the current situation of its supply chain operation management and finds that there are problems in procurement management, such as low efficiency of internal approval and lack of strategic cooperation suppliers. In inventory management, the setting of safety stock does not consider the buffer for emergencies and does not implement differentiated management. Besides, the integration degree of the supply chain information system is low. To address these issues, optimization measures such as clarifying the time limit for procurement approval, improving the supplier assessment mechanism, and introducing advanced supply chain management software are proposed to enhance the supply chain operation efficiency of D enterprise. Read More

Abstract: This paper focuses on the intelligent management information system and control issues in reverse logistics, thoroughly analyzing the current development status and challenges faced by reverse logistics. It elaborates on the architecture of the intelligent management information system and the application of key technologies. By employing logistics and supply chain management theories, such as supply chain collaboration theory and inventory control theory, the paper examines the problems existing in data processing, process coordination, and decision support within the system. Targeted solutions are proposed, including optimizing system architecture, strengthening data governance, and promoting supply chain collaboration, aiming to enhance the efficiency of reverse logistics management, reduce costs, and drive the intelligent and sustainable development of the reverse logistics industry. The study provides both theoretical and practical references for enterprises and industry development. Read More

Abstract: This study investigates cost management mechanisms for supply chain collaboration in logistics enterprises amid digital transformation. Empirical analysis of leading firms reveals three core challenges: 1. Information silos exacerbate the bullwhip effect, causing >30% demand forecasting deviations and 22% resource mismatch rates; 2. Technical bottlenecks constrain collaborative efficiency, with cross-system interoperability below 40% and AI sorting error rates reaching 4.7%; 3. 73% of enterprises face data fragmentation due to absent benefit distribution mechanisms. A tri-dimensional optimization framework is proposed: Technology empowerment: AIoT-integrated systems reduce empty-load rates by 18 percentage points, while smart warehouses cut costs by 15.8%; Managerial innovation: Cross-enterprise collaboration committees accelerate inventory turnover by 28%; Policy adaptation: Multimodal transport platforms reduce per-container logistics costs by ¥1,000. Blockchain trust mechanisms shorten quality dispute resolution cycles by 60%, while resource sharing lowers trunk-line costs by 25%. Implementation demonstrates synergistic pathways to reduce China's social logistics costs from 14.1% toward the national target of 13.5% of GDP. Read More

Abstract: This paper first reviews the current research status of the Vehicle Routing Problem (VRP), and analyzes the achievements of domestic and foreign scholars in VRP variants and the application of intelligent algorithms. Then, it describes in detail the distribution problem of Company M and establishes a mathematical model, which is solved by AMPL software. The research results show that the optimized distribution plan significantly improves the vehicle loading rate, reduces the number of distribution vehicles and the total driving distance, thereby greatly reducing the distribution cost. Specifically, before optimization, three vehicles were needed to complete the distribution task, with a total driving distance of 73.17 kilometers and a total distribution cost of 621.31 yuan; after optimization, only two vehicles are needed, the total driving distance is reduced to 55.56 kilometers, and the total distribution cost is reduced to 419.16 yuan, a cost reduction of 32%. This study verifies the effectiveness of AMPL software in vehicle routing optimization, providing a practical and feasible distribution optimization plan for Company M, significantly improving the efficiency of logistics distribution and reducing operating costs. Future research can further expand the data scale and consider more complex factors in actual scenarios to enhance the applicability and optimization effect of the model. Read More

Abstract: In 2024, the futures price of cocoa in London soared by 80% within just five months, becoming a rare and volatile event in the global agricultural products market. This paper takes this as the entry point and systematically explores the coupling effect of extreme climate shock and capital market behavior in the formation mechanism of agricultural product prices. Research has found that the main production areas in West Africa have suffered from severe drought and pests and diseases under the influence of strong El Nino, resulting in a 30% to 40% reduction in cocoa production and triggering a global supply panic. Meanwhile, financial speculative forces took advantage of the situation to build positions on a large scale, pushing futures prices to deviate from the fundamentals in a "short squeeze spiral". Based on the theory of warehousing costs, the perspective of financialization and the derivative linkage mechanism, this article analyzes the transmission chain of the sharp increase in cocoa futures prices, and points out that the lagging existing supervision and the vulnerability of the supply chain are the core of systemic risks. Finally, the response strategies proposed include dynamic hedging mechanisms, strengthening of climate financial tools and diversified layout of planting areas, providing theoretical support and policy suggestions for the risk management of similar events in the future. Read More

Abstract: Against the backdrop of digital transformation, the limitations of traditional financial indicators in valuing asset-light enterprises have become increasingly apparent. Taking H Company as the research subject, this paper introduces the Revised Economic Value Added (REVA) model. Through a comparative analysis of the core concepts and application differences between REVA, traditional analysis methods, and EVA, combined with its financial data from 2020 to 2024, the study reveals the cyclical fluctuation characteristics and structural contradictions in its operational performance. The research finds that H Company's REVA value exhibited an amplitude of 220% over the five-year period, exposing issues such as the high sensitivity of traditional securities businesses to market cycles, an imbalanced capital structure, and low efficiency in R&D conversion. While possessing advantages in areas like institutional client services and risk control capabilities, the company demonstrates insufficient resilience in value creation. The study proposes recommendations including optimizing the capital structure, reconstructing R&D efficiency, and establishing a full-cycle value management system, aiming to provide a reference for similar enterprises undergoing a transformation from scale expansion to value growth in the context of the registration-based IPO system. Read More

Abstract: In the face of increasingly fierce market competition, small and medium-sized enterprises are confronted with numerous challenges. The integration of business and finance, as an effective way to enhance the management level and competitiveness of enterprises, is becoming increasingly important. This paper deeply analyzes the current situation of business and finance integration in small and medium-sized enterprises, reveals the existing problems, and proposes targeted improvement strategies, aiming to provide useful references for small and medium-sized enterprises to achieve efficient business and finance integration and promote sustainable development. Read More

Abstract: This study investigates the factors influencing the profitability and market competitiveness of Geely Auto within the electric vehicle sector. Using a qualitative research design, data were gathered through interviews with ten industry professionals, including managers, analysts, and supply chain experts familiar with Geely’s strategic operations. Thematic analysis of the interview responses revealed five factors shaping Geely’s competitive positioning: aggressive pricing strategies, supply chain integration and partnerships, innovation in smart technologies and green initiatives, market adaptation and customer engagement, and financial monitoring with strategic investment. The findings suggest that Geely’s success in the evolving electric vehicle market is driven by its ability to integrate cost-effective strategies with technological innovation and market responsiveness. The study concludes that a multi-faceted strategic approach, emphasizing both operational efficiency and market-driven decision-making, is essential for maintaining profitability and competitive advantage in the dynamic global EV industry. Read More

Abstract: This study evaluates the supply chain practices of electronics manufacturing companies in Shandong, China, with a focus on understanding how collaboration, integration, sustainability, resilience, and technology adoption influence supply chain effectiveness. Using a qualitative research approach, data were collected through semi-structured interviews with fifteen supply chain managers and executives. Thematic analysis of the responses revealed five key factors shaping supply chain performance: strong supplier collaboration and partnerships, effective supply chain integration and coordination, the implementation of green supply chain initiatives, resilience planning and risk management, and the growing use of digital tools and analytics. These findings highlight the interconnected nature of modern supply chain management, where traditional practices are enhanced by technological innovation and strategic risk management to ensure competitiveness and operational efficiency. The study concludes that a holistic approach is essential for electronics manufacturing companies seeking to strengthen their supply chains in a dynamic and challenging market environment. Read More

Abstract: In this paper, a personalized recommendation model integrating deep interest network (DNN) and reinforcement learning strategy is constructed to improve the recommendation accuracy and user conversion rate in digital marketing scenarios. The model introduces an attention mechanism on the basis of DNN to weight the user's historical behavior, and dynamically optimizes the recommendation strategy by combining the environmental feedback. In the empirical study on Taobao e-commerce platform, the model outperforms ItemCF and traditional DNN methods in terms of CTR, CVR and user retention, with the click-through rate reaching 9.85%, 59.3% higher than ItemCF, and the conversion rate increasing to 3.18%. The results validate the effectiveness and promotion potential of the model. Read More

Abstract: This study focuses on 10 prefecture-level cities in Shaanxi Province, exploring the impact of joint tourism brand marketing on regional tourism competitiveness. Through entropy method, coupling coordination degree model, and geographic detector analysis, it was found that the cultural and tourism industry in Shaanxi exhibits significant gradient disparities. [1] Xi'an leads in coupling coordination, serving as the core engine for joint branding, while some cities exhibit weak cultural-tourism linkages. Cultural tourism factors have the greatest impact on tourism competitiveness, followed by consumption demand and capital investment, with multi-factor synergies showing significant "dual-factor enhancement" effects. Joint brand marketing effectively empowers regional tourism competitiveness through complementary resource chains but faces challenges such as limited radiation radius and "pseudo-joint" practices. The study proposes strategies like constructing a gradient-based collaborative brand system, breaking administrative barriers, and digital empowerment to provide references for high-quality development of Shaanxi's cultural and tourism industry. Read More

Abstract: This article focuses on the application of artificial intelligence in tourism visual marketing, emphasizing the practical forms, opportunities, and challenges of facial recognition and facial emotion recognition technology. Facial recognition achieves precise identity and interest matching, while facial emotion recognition analyzes real-time expressions to determine emotional states. Together, they can deliver personalized services, enhance interactive experiences, optimize advertising placements, and product development, bringing opportunities such as improved customer experience, increased operational efficiency, enhanced market competitiveness, and innovative products and services to the tourism industry. [14] However, the application of these technologies also faces challenges such as data privacy leaks, insufficient recognition accuracy, and social ethical controversies. This study aims to provide practical guidelines for tourism companies to formulate AI visual marketing strategies, helping to balance technological application with visitor rights and achieve sustainable development. Read More

Abstract: To enhance the level of scientific and technological innovation in the Xizang Autonomous Region, improve enterprises' product R&D capabilities, and guide technology-based small and medium-sized enterprises, innovation and entrepreneurship enterprises and teams to utilize scientific and technological resources such as universities, research institutes, and science and technology service institutions, the Xizang Autonomous Region has implemented the regional-level science and technology innovation voucher policy since 2019. After several years of implementation, it is currently in the in-depth exploration stage. This paper analyzes the management mode of Xizang Autonomous Region-level science and technology innovation vouchers from the aspects of operation mechanism, government agencies and their responsibilities, support objects, issuance and redemption procedures, and supervision and management. It summarizes the effectiveness of the Xizang Autonomous Region-level science and technology innovation voucher policy in improving the utilization efficiency of government science and technology funds since its implementation. In view of the problems found in the implementation process, it specifically analyzes the reasons from the aspects of the publicity of the science and technology innovation voucher policy, the review of innovation achievements, and the issuance and redemption cycle of science and technology innovation vouchers, and then puts forward corresponding countermeasures and suggestions. The purpose is to further optimize the implementation effect of the Xizang Autonomous Region-level science and technology innovation vouchers and promote the development of enterprises. Read More

Abstract: In today's business landscape, tax planning has become a crucial strategy for enterprises, particularly construction companies, to enhance economic efficiency and competitiveness. This article explores effective tax planning approaches for construction firms to reduce financial burdens and expand profit margins. The discussion begins with defining the fundamental concepts and significance of tax planning. It then provides a detailed analysis of key tax categories including Value-Added Tax (VAT), corporate income tax, and individual income tax. Subsequent sections outline core strategies such as leveraging tax incentives, optimizing VAT deductions, and strategic capital allocation. Finally, the article emphasizes risk management and compliance considerations to ensure organizations achieve their tax planning objectives within legal frameworks. Therefore, construction enterprises should attach great importance to tax planning and deeply realize the importance of tax planning for enterprises to reduce costs and increase efficiency. According to the actual operation status of enterprises, they should scientifically formulate tax planning plans and adopt reasonable methods to save taxes for enterprises, so as to achieve cost saving and efficiency creation, and contribute to the long-term stable and healthy development of enterprises. Read More

Abstract: In today's fast-paced era, the requirements for a product's form and performance are no longer the sole criteria for measuring its quality. They are also directly linked to whether it can provide users with a positive feedback experience. Integrating the concept of emotional design into interaction innovation, always prioritizing the user experience, has become a new direction in modern ceramic tableware product design. This paper summarizes the current state and design of ceramic tableware, employs the KJ Method to investigate user needs, and conducts need analysis based on the three-level theory of emotional design. Utilizing the Quality Function Deployment (QFD) theory, it maps user need elements to the quality deployment elements of tableware, calculates their weights, and prioritizes quality issues to be addressed based on these weights. Through this method, the paper derives insights and reflections for the innovative design of ceramic tableware, combining QFD principles with emotional design to chart a direction for future design development. Read More

Abstract: The baijiu market remains highly competitive, with industry profits increasingly concentrated among leading enterprises. Jinzhongzi Co., Ltd. has recorded consecutive years of negative operating profits. This study evaluates the company's operational efficiency through analysis of its current asset turnover ratio, accounts receivable turnover ratio, inventory turnover ratio, fixed asset turnover ratio, and total asset turnover ratio. By comparing data from 2018 to 2024 across different companies and analyzing operational metrics against industry leaders including Moutai, Wuliangye, and Luzhou Laojiao, the research identifies operational deficiencies in Jinzhongzi's performance. The findings propose targeted optimization strategies to enhance corporate operational capabilities, offering actionable insights for business improvement. Read More

Abstract: This study explores the mechanisms through which cross-border e-commerce enhances the spiritual lives of rural residents, focusing on its impact in rural revitalization and common prosperity. As digital economies advance, cross-border e-commerce is playing an increasing role in rural development, particularly in Zhejiang Province. This research examines how cross-border e-commerce influences rural residents’ spiritual well-being through pathways such as income improvement, consumption upgrading, and ecological enhancement. By employing both quantitative and qualitative methods, including field surveys and interviews in six representative e-commerce villages, the study identifies key factors contributing to spiritual enrichment, including residents’ income, quality of life, social interactions, and green behaviors. Findings reveal a positive correlation between cross-border e-commerce development and residents’ spiritual wealth, with quality of life identified as the core driving force. The study offers policy recommendations to optimize infrastructure, promote green behaviors, and increase vocational training, ultimately providing insights for enhancing rural residents’ sense of fulfillment and belonging. This research contributes to bridging the gap in understanding how digital economies can foster spiritual prosperity in rural communities. Read More

Abstract: The integration of Artificial Intelligence (AI) into internal auditing is reshaping conventional audit methodologies by enhancing precision, efficiency, and analytical capacity. Despite its growing relevance, the degree to which internal auditors accept and intend to adopt AI technologies remains insufficiently examined. This study investigated the level of acceptance and behavioral intention among accounting professionals toward AI adoption in auditing, guided by the Unified Theory of Acceptance and Use of Technology (UTAUT) framework. Utilizing a descriptive-correlational research design, data were gathered from 431 accounting professionals selected through stratified random sampling. The research instrument assessed acceptance across four UTAUT constructs—Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions—and evaluated respondents’ behavioral intention to adopt AI tools. Results indicated generally high acceptance levels, with Performance Expectancy and Effort Expectancy emerging as key drivers. Significant differences in acceptance and intention were observed based on demographic variables such as age, job position, and AI familiarity. Furthermore, strong positive correlations were found between all acceptance constructs and behavioral intention. The study recommends targeted capacity-building initiatives and improved organizational infrastructure to facilitate successful AI integration. These findings provide valuable insights into the human and organizational dynamics influencing AI adoption in internal audit contexts and inform strategic planning for technology-driven transformation in the profession. Read More