DETERMINANTS OF ACCOUNTING STUDENTS’ READINESS FOR ARTIFICIAL INTELLIGENCE ADOPTION: A QUANTITATIVE STUDY
DOI:
https://doi.org/10.35631/IJMOE.831032Keywords:
Artificial Intelligence (AI), AI Adoption, AI Awareness, AI Knowledge, Perceived Benefits, Perceived ChallengesAbstract
Nowadays, the utilization of AI technologies such as ChatGPT, QuillBot, and many more has gained immense popularity among higher education students, including those in accounting courses. Although various studies on AI tool usage have been conducted, previous studies have largely emphasized perceived usefulness and perceived ease of use while overlooking other important factors, such as AI knowledge, AI skills, perceived benefits, and perceived challenges, which may collectively influence AI readiness. This study was conducted to determine the significant factors that contribute to accounting students’ readiness for AI adoption in the accounting profession. A total of 354 diploma and degree students enrolled in accounting programs participated in this study. Data were collected using an online questionnaire administered through Google Forms. Descriptive statistics, independent t-tests, Pearson correlation analysis, and multiple regression analysis were applied in this study. The results showed that awareness and knowledge of AI, as well as the perceived benefits of AI, significantly influence accounting students’ readiness for AI adoption. However, the perceived challenges of AI did not significantly influence students’ readiness for AI adoption, as this may depend on the context and how the challenges were measured in the study. The findings emphasize the importance of enhancing AI knowledge and increasing awareness of its benefits to better prepare students for AI integration in the accounting sector. Educators and government agencies should focus on improving students’ readiness and confidence in applying AI tools in their studies, in line with ongoing technological advancements.
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