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The purpose of this study is to examine the factors that influence accounting professionals' acceptance of AI-based tools in their daily work. The focus is on how the perceived usefulness and ease of use of technology, as well as cognitive factors and social expectations, affect the willingness to adopt the technology. By analyzing these aspects, the study aims to deepen the understanding of the conditions that promote or hinder the acceptance of AI within the accounting profession. The study was conducted using a qualitative research approach and is based on semistructured interviews. The analysis followed an abductive approach, where the empirical material was interpreted in continuous interaction with the theoretical framework, the Technology Acceptance Model (TAM) and TAM2. Accountants perceive AI as a supportive tool that streamlines routine tasks and frees up time for more qualified work. Acceptance is reinforced by usefulness, ease of use, and social support, but limited by concerns about trust and data security.