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

Hassan Damerji and Anwar Salimi

Accounting Education, 2021, vol. 30, issue 2, 107-130

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.

Date: 2021
References: Add references at CitEc
Citations: View citations in EconPapers (15)

Downloads: (external link)
http://hdl.handle.net/10.1080/09639284.2021.1872035 (text/html)
Access to full text is restricted to subscribers.

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:taf:accted:v:30:y:2021:i:2:p:107-130

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RAED20

DOI: 10.1080/09639284.2021.1872035

Access Statistics for this article

Accounting Education is currently edited by Richard Wilson

More articles in Accounting Education from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().