Problem: The theory in the study will help in exploring how these factors influence the perception of accountants of AI in their work as well as their adaptation to technology. HTCT is also chosen to guide the analysis of how AI can augment human capabilities while addressing concerns related to job displacement and ethical decision-making. Institutional theory and HTCT, as a component of the preliminary framework, will help in investigating several components including institutional pressures, legitimacy and trust, normative frameworks, Human-AI collaboration, skill adaptation and development, and ethical considerations