Document Type : Original Research Paper

Authors

• A. Taftiyan
• M. Mojkar
• F. Mansouri Mohammad Abadi

Department of Accounting,Institute of Market and Business, Y.C., Islamic Azad University, Yazd, Iran

Abstract

Background and Objectives: The advancement of higher education is increasingly intertwined with the development of emerging technologies, particularly artificial intelligence. By exploring the relationship between technology readiness levels and technology acceptance among accounting students, universities can address existing deficiencies in accounting curricula through transformative changes in course design and delivery methods. These changes can better prepare students for future professional demands. Integrating AI education into accounting programs can bridge the temporal gap in technology adoption between academia and the accounting and auditing industry, equipping students with essential skills for the evolving landscape. This study aimed to examine the influence of technology readiness on the acceptance of artificial intelligence among accounting students.
Methods:This study wa applied in purpose and employed a descriptive-correlational methodology, implemented through a cross-sectional survey. The target population included all master’s degree students in accounting at Islamic Azad Universities during the 2023–2024 academic year. A sample of 384 participants was selected using a multi-stage cluster random sampling approach, determined by a specialized structural equation modeling formula that accounted for 30 observed variables and 9 latent variables. Data were gathered via a researcher-developed questionnaire, adapted from Damarji (2020), consisting of 30 items. The questionnaire comprised two sections: general questions and specialized questions. The specialized questions addressed independent, mediating, and dependent variables across seven dimensions: optimism (4 items), innovativeness (4 items), discomfort (4 items), insecurity (4 items), perceived usefulness (6 items), perceived ease of use (6 items), and technology adoption (2 items). The questionnaire’s reliability was verified using Cronbach’s alpha. Data analysis was conducted using SmartPLS software with the partial least squares structural equation modeling (PLS-SEM) method.
Findings: The findings revealed that technology readiness significantly and positively influenced perceived ease of use and perceived usefulness among accounting students. Furthermore, perceived ease of use significantly and positively affected both perceived usefulness and technology adoption. Mediation analysis indicated that perceived ease of use and perceived usefulness, both independently and in combination, served as significant positive mediators in the relationship between technology readiness and technology adoption. However, the direct relationship between technology readiness and technology adoption was not statistically significant, emphasizing the crucial mediating roles of perceived ease of use and perceived usefulness. These results highlighted the importance of strengthening technological infrastructure and incorporating digital skills training into accounting education programs to promote the effective adoption of artificial intelligence in the field.
Conclusion: University-led innovation can significantly enhance the knowledge, training, and adoption of artificial intelligence (AI) among accounting students. For accounting students to effectively embrace AI technology, the adoption process must first be initiated at the institutional level within educational organizations. Integrating AI technology into accounting curricula is essential to improve students’ perceptions of its use, usefulness, and adoption. From a practical standpoint, this study offers universities valuable insights into how perceived usefulness and perceived ease of use can drive AI technology adoption among accounting students. However, the success of this process hinges on students’ technological readiness and their positive perceptions of both perceived usefulness and perceived ease of use.

Keywords

• Technology Readiness
• Artificial Intelligence
• Technology Acceptance
• Perceived Usefulness
• Perceived Ease of Use

Main Subjects

• Educational Technology - Artificial Intelligence

COPYRIGHTS 
© 2025 The Author(s).  This is an open-access article distributed under the terms and conditions of the Creative Attribution-NonCommercial 4.0 International (CC BY-NC 4.0) (https://creativecommons.org/licenses/by-nc/4.0/)