Determinants of Artificial Intelligence Adoption among Accounting Students: A Technology Acceptance Model Perspective

Abstract

The rapid digital transformation and massive adoption of Artificial Intelligence (AI) in various sectors, including accounting, demands preparedness from future professionals. Understanding the factors that drive or hinder AI adoption among accounting students is crucial to ensuring the relevance of the educational curriculum and the competitiveness of graduates. Therefore, this study aims to analyze the influence of perceived usefulness, perceived ease, perceived risk, and social pressure on AI use with attitude as a mediating variable. This study employs the SEM PLS methodology and involves a cohort of 101 accounting students as participants. The findings substantiate that the aforementioned variables exert a positive impact on AI adoption, albeit without mediating the influence of perceived ease of use and perceived risk. The implications of this research can provide invaluable insights for accounting programs in designing curricula that are germane to preparing students for the digital era, socialization programs aimed at mitigating risk apprehensions, and promotional strategies that leverage social pressure to foster a cadre of accounting professionals who are more competent and adaptable in the digital age. However, this study has limitations in that it uses a single sample of students. Therefore, future research should develop models by adding cultural context variables or expanding the sample to include accounting professionals in order to achieve stronger generalizations.