关键词: 会计任务复杂性, 人机协作模式, 选择意愿, 可信性感知

Abstract: The application of artificial intelligence technology in the field of accounting is in the exploratory stage of human-machine hybrid collaboration. The dominance and different roles played by humans and intelligent machines in work tasks have formed diverse human-machine collaboration modes. It is necessary to explore in depth which human-machine collaboration mode to apply in accounting tasks of different complexities. This study investigates the impact of accounting task complexity on the choice of human-machine collaboration mode by designing a mixed experimental scenario of 2 (task complexity)×2(human-machine collaboration mode). It is found that when faced with complex accounting tasks that require deep reasoning or processing with human thought, people tend to have a higher sense of credibility in the accounting processing results of the human dominated human-machine collaboration mode, and thus are more inclined to choose this collaboration mode; When faced with simple accounting tasks that can be regularized, people have a higher awareness of the credibility of accounting processing results under the human-machine collaboration mode dominated by artificial intelligence, resulting in a higher willingness to choose this mode. The research conclusion provides inspiration and reference for how to choose appropriate human-machine collaboration modes according to task needs in enterprise accounting work, and reveals the mechanism of trust perception.

Key words: Complexity of Accounting Tasks, Human-machine Collaboration Mode, Willingness to Choose, Perceived Credibility