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Mediating effect of use perceptions on technology readiness and adoption of artificial intelligence in accounting

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  • Hassan Damerji
  • Anwar Salimi

Abstract

The use of Artificial Intelligence (AI) is growing rapidly in accounting practice, and firms desire new hires who have adopted this technology. Universities can prepare students to adopt AI. The purpose of this quantitative study was to examine whether perceived ease of use (PEOU) and perceived usefulness (PU) have an effect on the relationship between accounting students’ level of technology readiness and their decision to adopt AI. The study involved an examination of individual students’ perceptions of technology readiness and technology adoption. An online questionnaire consisting of 31 items gathering demographic information and perceptions of technology readiness, technology adoption, PEOU, and PU was administered to student participants. The findings from the study indicated that technology readiness has a significant influence on technology adoption. However, mediation analysis using hierarchical regression showed that the relationship between technology readiness and technology adoption of Artificial Intelligence is affected by both PEOU and PU.

Suggested Citation

  • Hassan Damerji & Anwar Salimi, 2021. "Mediating effect of use perceptions on technology readiness and adoption of artificial intelligence in accounting," Accounting Education, Taylor & Francis Journals, vol. 30(2), pages 107-130, March.
    • Handle: RePEc:taf:accted:v:30:y:2021:i:2:p:107-130
    DOI: 10.1080/09639284.2021.1872035
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    Cited by:

    1. Jie Dong, 2023. "Study on the Identification of Financial Risk Path Under the Digital Transformation of Enterprise Based on DEMATEL-ISM-MICMAC," Papers 2305.04216, arXiv.org.
    2. Söderlund, Magnus, 2022. "Service robots with (perceived) theory of mind: An examination of humans’ reactions," Journal of Retailing and Consumer Services, Elsevier, vol. 67(C).
    3. Ballantine, Joan & Boyce, Gordon & Stoner, Greg, 2024. "A critical review of AI in accounting education: Threat and opportunity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    4. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2022. "Accounting education literature review (2021)," Journal of Accounting Education, Elsevier, vol. 59(C).
    5. Anca Antoaneta Vărzaru & Claudiu George Bocean & Maria Magdalena Criveanu & Adrian-Florin Budică-Iacob & Daniela Victoria Popescu, 2023. "Assessing the Contribution of Managerial Accounting in Sustainable Organizational Development in the Healthcare Industry," IJERPH, MDPI, vol. 20(4), pages 1-16, February.
    6. Nguyen Thi Mai Anh & Le Thi Khanh Hoa & Lai Phuong Thao & Duong Anh Nhi & Nguyen Thanh Long & Nguyen Thanh Truc & Vu Ngoc Xuan, 2024. "The Effect of Technology Readiness on Adopting Artificial Intelligence in Accounting and Auditing in Vietnam," JRFM, MDPI, vol. 17(1), pages 1-15, January.
    7. Khalil Feghali & Joelle Matta & Samir Moussa, 2022. "Digital Transformation of Accounting Practices and Behavior During COVID-19: MENA Evidence," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(2), pages 236-269, June.
    8. Ștefan Bunea & Flavius-Andrei Guinea, 2023. "Stakeholders’ Perceptions of the Vocational Competences Acquired by Students Enrolled in Accounting Master’s Programmes in Romania," Sustainability, MDPI, vol. 15(9), pages 1-28, April.
    9. Agung Budi Prasetio & Burhanuddin bin Mohd Aboobaider & Asmala bin Ahmad, 2022. "Organizational Ambidexterity as an Outcome of Quality Dimensions and Triple Helix: The Role of Technology Readiness and User Satisfaction," Sustainability, MDPI, vol. 14(21), pages 1-23, October.
    10. Jackson, Denise & Allen, Christina, 2024. "Enablers, barriers and strategies for adopting new technology in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
    11. Yumi Yi & Rosemary Hyejin Moon, 2021. "Sustained Use of Virtual Meeting Platforms for Classes in the Post-Coronavirus Era: The Mediating Effects of Technology Readiness and Social Presence," Sustainability, MDPI, vol. 13(15), pages 1-14, July.

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