Are Accounting Students Ready to Face Artificial Intelligence in Accounting?

Anisa Rahmawati () and Ria Anggraini ()
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Anisa Rahmawati: Politeknik Negeri Batam, Management Accounting Study Program
Ria Anggraini: Politeknik Negeri Batam, Management Accounting Study Program

A chapter in Proceedings of the 7th International Conference on Applied Economics and Social Science (ICAESS 2025), 2026, pp 82-93 from Springer

Abstract: Abstract This research empirically examines the determinants of Artificial Intelligence (AI) technology adoption within a sample of accounting students at Batam State Polytechnic. The methodology employed a purposive sampling technique to select 77 sixth and eighth-semester students from the Business Management department, all of whom had prior exposure to AI in accounting. Data collected through a survey was analyzed using structural equation modeling (SEM) with SPSS and AMOS software. The results indicate that Technological Readiness is a significant antecedent, positively influencing Perceived Ease of Use, Perceived Usefulness, and the behavioral intention to Adopt AI. Additionally, Perceived Ease of Use exerts a positive effect on both Perceived Usefulness and Adoption intention, with Usefulness itself being a strong direct predictor of Adoption. This study conclusively establishes that an individual’s technological readiness, coupled with their perceptions of a technology’s ease of use and utility, are fundamental factors driving the adoption of AI in an educational context.

Keywords: Readiness for technology; perceived benefits; perceived simplicity of use; and adoption of AI technology (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-990-2_7

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DOI: 10.2991/978-94-6463-990-2_7

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