Decoding AI Adoption Among Accounting Students in the Digital Intelligence Era

Description

The study aims to analyze the effects of Digital Competence, Technology Readiness, and Perceived Behavioral Control on AI Technology Adoption among accounting students. A quantitative approach was employed using pri-mary data collected through an online questionnaire distributed via Google Forms. The study utilized convenience sampling involving 199 active account-ing students located in Jakarta and Tangerang. Data were analyzed using SmartPLS to evaluate the proposed relationships among variables. The find-ings reveal that Digital Competence does not have a significant effect on AI Technology Adoption. In contrast, Technology Readiness and Perceived Be-havioral Control positively and significantly influence AI Technology Adop-tion among accounting students. The study implies that accounting students need to develop adaptive mindsets, technological confidence, and readiness to engage with AI-driven tools and learning environments. Higher education in-stitutions are also encouraged to design learning strategies and curricula that strengthen students’ technological readiness and behavioral confidence to bet-ter prepare future accounting professionals for the AI-driven digital economy.

Institutions

• Binus University

  Jakarta, Jakarta

Categories

Licence