Artificial Intelligence Anxiety and Professional Decision-Making: Evidence from the Indian Commerce Faculty and Accounting Professionals
DOI:
https://doi.org/10.58574/jaa.2026.v5.i1.01Keywords:
AI Anxiety, Professional- Decision Making, Institutional SupportAbstract
AI is gradually transforming professional environments, but its rapid adoption has also led to significant psychological concerns among end-users. The current research question questions the influence of anxiety related to AI on professional decision-making in the Indian setting, that is, in the group of faculty members of commerce and accounting practitioners. The study is based on the technology acceptance paradigms and the technostress theory and conducts systematic research to examine the relationship between attendant concerns (perceived job insecurity and ethical ambivalence) and the conferral of decision confidence and willingness to adopt AI systems. Using a descriptive-comparative research design, 143 respondents were accrued for the data.
The empirical data have shown that high levels of AI anxiety have a material negative effect on decision-making confidence and readiness to adopt AI. The institutional support becomes a moderating construct, which alleviates these negative impacts. Importantly, the faculty of commerce demonstrates a relatively higher confidence in decisions compared to accounting specialists who work in the well-organized organizational ecosystems. The results, in turn, emphasise the urgency of the sound and operational institutional support frameworks that help create responsible, confident, and ethically sensitive AI implementation in professional areas.
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Copyright (c) 2026 Riya Pillai, Amirul Sardar, Shiwani Kumari
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