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.

摘要

在会计实践中，人工智能（AI）的使用正在迅速增长，并且公司希望采用该技术的新员工。大学可以为学生准备采用AI。这项定量研究的目的是检验感知易用性（PEOU）和感知有用性（PU）是否对会计专业学生的技术准备水平与其采用AI的决定之间的关系有影响。该研究涉及对单个学生对技术准备和技术采用的看法的检查。在线调查问卷由31个项目组成，收集了人口统计信息以及对技术准备情况，技术采用，PEOU和PU的看法，并向学生参与者进行了管理。该研究的结果表明，技术就绪性对技术采用具有重大影响。但是，使用层次回归的调解分析表明，PEOU和PU都影响技术就绪程度和人工智能技术采用之间的关系。