The study examines the technological factors influencing the adoption of artificial intelligence (AI) technology. In addition, this study examines the mediating role of accounting automation on AI adoption in a small and medium-sized enterprise (SMEs) context. The owners and managers of SMEs were surveyed online using a convenience sampling technique. The proposed model was tested using SEM. The findings confirmed the relationships between the predictive variables and AI adoption. The results showed that accounting automation partially mediated the relationship between predictive variables and the adoption of AI. The results contribute to the TOE model by incorporating accounting automation into the TOE framework as a mediating variable. The study also contributed to the literature by including new variables in the model, such as saving time and efficiency-improving.

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