The Effect of Technology Readiness, Digital Competence, Perceived Usefulness, and Ease of Use on Accounting Students Artificial Intelligence Technology Adoption

Miftah Rizqullah Sudaryanto · Muhammad Aditya Hendrawan · Tommy Andrian

51 citations0/0 files storedE3S Web of Conferences

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Technology Adoption and User Behaviour Accounting Education and Careers Robotic Process Automation Applications

Abstract

The research aims to determine the effect of technology readiness, digital competence, perceived usefulness, and ease of use on accounting students' artificial intelligence technology adoption. This study uses quantitative methods using a questionnaire with 44 items. The research uses convenience sampling technique, in which the research has a sample of 152 respondents from accounting students who are currently studying at universities in West Jakarta, Indonesia. This study uses the Partial Least Square Path Modeling (PLS-PM) approach to analyze the collected data. This study indicates that perceived ease of use and usefulness significantly affect artificial intelligence technology adoption. However, digital competence and technology readiness does not affect artificial intelligence technology adoption. Professionals in the accounting field believe artificial intelligence will have a significant role in the future. Accounting students need to prepare themselves for when learning artificial intelligence becomes a must.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 51 citations exist upstream.

References

1989Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology 2014A new criterion for assessing discriminant validity in variance-based structural equation modeling 2000Technology Readiness Index (Tri)2014An Updated and Streamlined Technology Readiness Index 2007The effect of service employees’ technology readiness on technology acceptance 2019Technology readiness: a meta-analysis of conceptualizations of the construct and its impact on technology usage 2016Designing for Digital Transformation: Lessons for Information Systems Research from the Study of ICT and Societal Challenges 2005Technology readiness and the evaluation and adoption of self-service technologies

Cited by

2025Accounting Students’ Technology Readiness, Perceptions, and Digital Competence Toward Artificial Intelligence Adoption in Accounting Curricula 2025The role of social influence in generative artificial intelligence ChatGPT adoption intentions among undergraduate and graduate students 2024Factors driving ChatGPT continuance intention among higher education students: integrating motivation, social dynamics, and technology adoption 2025AI adoption: a new perspective from accounting students in Vietnam

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.