The Role of Technology Readiness in Shaping AI Adoption in Accounting Education: Evidence from Autonomous Colleges

Sangama Paliyathparambil Suresh (), Samyuktha Paliathuparambil Suresh (), Santhosh Nithyananda () and Swathy Chithra Kunnumpurath Sathyan ()
Additional contact information
Sangama Paliyathparambil Suresh: Bharathiar University, Full Time Research Scholar, School of Commerce
Samyuktha Paliathuparambil Suresh: University of Technology and Applied Sciences, Lecturer, College of Economics and Business Administration
Santhosh Nithyananda: University of Technology and Applied Sciences, Lecturer, College of Economics and Business Administration
Swathy Chithra Kunnumpurath Sathyan: Nirmala College, Assistant Professor

A chapter in Proceedings of the 3rd International Conference on Artificial Intelligence in Economics, Finance and Management (ICAIEFM 2025), 2025, pp 308-348 from Springer

Abstract: Abstract The present study examined how students from independent institutions perceive the integration of artificial intelligence (AI) into accounting education, considering their readiness to adopt emerging technologies. The Technological Acceptance Model (TAM) was employed to investigate how the perceived ease of use (PEOU) of students influenced the relationship between their technological readiness (TR) and their willingness to adopt AI. Primary data was collected from 500 students through a structured questionnaire. The dimensions of technology readiness studied were innovativeness, optimism, insecurity, and discomfort. In addition, perceived utility (PU), perceived ease of use (PEOU), and technology adoption (TA) were also included as per the model. The data collected were subjected to reliability tests, correlational analysis, exploratory factor analysis, and mediation analysis. The results were reliable, with Cronbach’s alpha values ranging from 0.802 to 0.984. The study’s findings revealed that students’ optimism and creativity regarding AI were evident, despite persistent feelings of apprehension and unease. When the correlational analysis showed a significant positive association among TR, PU, PEOU, and TA, in regression analysis, TR emerged as a strong predictor of TA. The results of the mediation analysis revealed that perceived ease of use plays a partial mediating role in the association between technological readiness and technology adoption, highlighting both direct and indirect effects. Further findings emphasise the importance of equipping students and addressing usability issues to facilitate the effective integration of AI in accounting education. Enhancing students’ technical readiness and providing accessible AI tools enables educators and curriculum developers to prepare better future accountants who are predominantly dependent on technology. These insights offer crucial support for higher education stakeholders seeking to integrate technological innovation with its practical application in academic settings.

Keywords: Technology Readiness; Artificial Intelligence Adoption; Perceived Ease of Use; Technology Acceptance Model; Accounting Education (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-896-7_17

Ordering information: This item can be ordered from
http://www.springer.com/9789464638967

DOI: 10.2991/978-94-6463-896-7_17

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().