New Accountant Performance: Artificial Intelligence Moderate Psychological Capital, Employee Engagement And Organizational Citizenship Behavior

Abstract

The purpose of this study is to investigate how organizational citizenship behavior, psychological capital, and employee engagement affect accountant performance. Additionally, it looks at how Artificial Intelligence (AI) influences this relationship and acts as a moderating element. In this investigation, primary data was gathered through the distribution of questionnaires and the research sample consisted of 323 accountants, including individuals from CPA firms and company accounting departments. Furthermore, Smart PLS was utilized to examine the collected data. The obtained results established that (1) The performance of accountants was significantly improved by psychological capital. (2) On accountant performance, employee engagement had no discernible beneficial impact. (3) Organizational Citizenship Behavior significantly positively influenced accountant performance. (4) AI significantly improved the performance of accountants. (5) AI was unable to effectively moderate, the effect of psychological capital on the performance of accountants. (6) AI successfully mediated the link between accountant performance and employee engagement. (7) AI weakens the positive influence of Organizational Citizenship Behavior on accountant performance. This research contributes to the advancement of measuring Organizational Citizenship Behavior (OCB) by introducing two additional dimensions namely ethical leadership and workload. Psychological Capital, Employee Engagement, Organizational Citizenship Behavior (OCB), and AI were found to have the potential to improve accountant performance. Specifically, these factors had a direct, positive, having a statistically meaningful impact on the version for accountants. Based on this understanding, companies aiming to improve accountant performance can consider strategies such as enhancing Organizational Citizenship Behavior, maximizing Psychological Capital, leveraging AI, and fostering collaboration between AI and Employee Engagement. The results obtained from this research are based on a survey conducted among millennial generation accountants from CPA firms and company accounting departments in Indonesia. Consequently, the outcomes should not be broadly applied to other company types. In accordance, the present investigation lacks specific data concerning the extent of the use of AI in the day-to-day responsibilities of individual accountants. Considering this limitation, future research could conduct an in-depth exploration of the varied uses of AI within the context of the subject matter.