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The Double-Edged Role of AI Literacy in AI Adoption: Trust, Job-Loss Threat, and Career-Stage Differences Among Indonesian Accounting and Finance Professionals

  • Fry Melda Saragih1*
  • Ganda Tua Sitompul2
  • Ince Ahmad Zarqan3
1,2,3 Universitas Bina Nusantara
* Corresponding Author: Fry Melda Saragih

Abstract

Artificial intelligence (AI) is becoming embedded in accounting and finance work, yet greater knowledge of AI may produce both confidence and concern. This study reanalyzes an open dataset of Indonesian accounting and finance professionals to examine a double-edged model in which AI literacy is associ-ated with trust in AI and perceived job-loss threat, which in turn are linked to intention to adopt AI. Personal innovativeness is included as an additional adoption driver, and birth cohort is used as a proxy for career stage in multi-group analysis. Of 572 archived responses, 550 complete cases were analyzed using reflective composite scores, reliability and discriminant-validity diagnos-tics, standardized path models, and 5,000 bootstrap resamples. AI literacy was positively associated with trust (β = .297, p < .001) and job-loss threat (β = .307, p < .001). Trust (β = .359, p < .001) and personal innovativeness (β = .475, p < .001) were positively associated with adoption intention, whereas job-loss threat and the direct AI-literacy path were not significant in the full sample. Trust significantly mediated the AI-literacy–intention relationship (in-direct effect = .107, 95% CI [.059, .168]), while threat did not. Multi-group re-sults showed significant Gen Z–Millennial differences for AI literacy → threat and threat → intention. The findings suggest that AI literacy can simultaneously increase confidence in AI and awareness of employment risk, but these psychological responses do not translate into adoption in the same way across career stages.

Keywords

AI literacy AI adoption Accounting professionals Indonesia Composite-based SEM

How to Cite

Citation Format
Saragih, F. M., Sitompul, G. T., & Zarqan, I. A. (2026). The Double-Edged Role of AI Literacy in AI Adoption: Trust, Job-Loss Threat, and Career-Stage Differences Among Indonesian Accounting and Finance Professionals. International Journal of Management Science and Information Technology, 6(2), 3149-3158. https://doi.org/10.35870/ijmsit.v6i2.8783

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Author Biographies

Fry Melda Saragih, Universitas Bina Nusantara

Digital Business Program, BINUS Business School, Universitas Bina Nusantara, Central Jakarta City, Special Capital Region of Jakarta, Indonesia

Ganda Tua Sitompul, Universitas Bina Nusantara

International Trade Program, BINUS Business School, Universitas Bina Nusantara, Central Jakarta City, Special Capital Region of Jakarta, Indonesia

Ince Ahmad Zarqan, Universitas Bina Nusantara

Digital Business Program, BINUS Business School, Universitas Bina Nusantara, Central Jakarta City, Special Capital Region of Jakarta, Indonesia

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Copyright (c) 2026 Fry Melda Saragih, Ganda Tua Sitompul, Ince Ahmad Zarqan

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