Moderating Role of Technology Readiness on AI Adoption Among Accounting Personnel

Ah-Suat Lee, Chun-T’ing Loh (), Yoon-Mei Chin, Pik-Yin Foo and Yen-Hong Ng
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Ah-Suat Lee: Universiti Tunku Abdul Rahman, Teh Hong Piow Faculty of Business and Finance
Chun-T’ing Loh: Universiti Tunku Abdul Rahman, Teh Hong Piow Faculty of Business and Finance
Yoon-Mei Chin: Universiti Tunku Abdul Rahman, Teh Hong Piow Faculty of Business and Finance
Pik-Yin Foo: Universiti Tunku Abdul Rahman, Teh Hong Piow Faculty of Business and Finance
Yen-Hong Ng: Universiti Tunku Abdul Rahman, Teh Hong Piow Faculty of Business and Finance

A chapter in Proceedings of the 13th International Conference on Business, Accounting, Finance and Economics (BAFE 2025), 2025, pp 291-302 from Springer

Abstract: Abstract Artificial intelligence (AI) is bringing rapid transformation to the business world, and the accounting profession is of no exception. Even though AI technology is believed to save costs, improve efficiency, and effectiveness in the performance of accounting-related tasks, there is still inadequate proof of the readiness to adopt AI among accounting personnel. This paper aims to understand the antecedents of AI adoption among accounting personnel. Perceived ease of use (PEOU) and perceived usefulness (PU) from the Technology Acceptance Model (TAM), and an added variable, digital competence (DC), are construed as the core enablers of AI adoption in this research. Moreover, AI adoption is also affected by technology readiness (TR), an experiential variable under Unified Theory of Acceptance and Use of Technology (UTAUT). TR depends on the accounting personnel past experiences of the feasibility of AI technology use, which is likely to function as the moderator influencing the impacts of PEOU, PU, and DC on AI adoption. In prior research, few explored the moderating effects of TR, especially within the unique characteristics and qualities required in accounting information. Accordingly, this paper is expected to make a theoretical contribution by advancing an integrated framework of TAM and UTAUT to examine how PEOU, PU, and DC support AI adoption, with TR modelled as a moderating variable. Primary data collected will be analysed with SmartPLS 4.

Keywords: AI adoption; Technology Readiness; Perceived Ease of Use; Perceived Usefulness; Digital Competence (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-968-1_21

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DOI: 10.2991/978-94-6463-968-1_21

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