AI adoption: a new perspective from accounting students in Vietnam

Purpose - This study aims to examine the factors affecting accounting students’ adoption of artificial intelligence (AI) in Vietnam. Design/methodology/approach - This study employs an empirical analysis based on hand-collected data from 275 accounting students in Ho Chi Minh City, Vietnam. The study model was performed using the partial least squares structural equation modelling methodology, facilitated by SmartPLS 4.0. Findings - The study results show that perceived usefulness, perceived ease of use (PEOU), AI literacy, social influence (SI), facilitating conditions and technology readiness are positively associated with AI adoption by accounting students. The findings suggest the important role of SI in shaping the relationship between PEOU and AI adoption. Research limitations/implications - This study is limited to universities in Ho Chi Minh City, Vietnam, with a small sample size, which may reduce the generalisability of findings to other cities in Vietnam or other countries due to different regulations. Future research could examine comparative and cross-country analyses within similar institutional settings. Practical implications - The study findings suggest that universities should consider offering more AI-related subjects to improve students’ AI proficiency and capacity. Originality/value - This study examines the determinants of AI adoption by accounting students in Vietnam, addressing a previously unexplored area in the literature.