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Accounting Students’ Technology Readiness, Perceptions, and Digital Competence Toward Artificial Intelligence Adoption in Accounting Curricula

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  • Abdo-Salloum, Ahmad Mohamad
  • Al-Mousawi, Hasan Yousef

Abstract

This study addresses the impact of Artificial Intelligence (AI) on accounting education and practice, highlighting the need for curriculum updates in Lebanese universities. It assesses accounting students’ readiness for AI adoption in their courses by examining factors such as their technology readiness, their digital literacy, and their information literacy, as well as the perceived ease of use and usefulness of the technology itself. The study surveyed 528 accounting students from seven Lebanese universities, analyzing data using SPSS 24 and Smart PLS 4. Results indicate that accounting students are generally inclined to adopt AI in their future careers and possess basic digital skills. The research found that perceived ease of use and perceived usefulness mediate the relationship between technology readiness and AI adoption.11AI adoption in this document refers to AI adoption in accounting curriculum. Additionally, information literacy was found to predict AI adoption, while digital literacy did not show a significant effect. The findings emphasize the importance of integrating AI-based accounting courses into traditional curricula to better prepare students for the evolving demands of the profession. This research contributes to understanding the factors influencing AI adoption in accounting education and provides insights for curriculum development in Lebanese universities.

Suggested Citation

  • Abdo-Salloum, Ahmad Mohamad & Al-Mousawi, Hasan Yousef, 2025. "Accounting Students’ Technology Readiness, Perceptions, and Digital Competence Toward Artificial Intelligence Adoption in Accounting Curricula," Journal of Accounting Education, Elsevier, vol. 70(C).
    • Handle: RePEc:eee:joaced:v:70:y:2025:i:c:s0748575125000028
    DOI: 10.1016/j.jaccedu.2025.100951
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    References listed on IDEAS

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    1. Jang, Moonkyoung & Aavakare, Milla & Nikou, Shahrokh & Kim, Seongcheol, 2021. "The impact of literacy on intention to use digital technology for learning: A comparative study of Korea and Finland," Telecommunications Policy, Elsevier, vol. 45(7).
    2. Nguyen Thi Mai Anh & Le Thi Khanh Hoa & Lai Phuong Thao & Duong Anh Nhi & Nguyen Thanh Long & Nguyen Thanh Truc & Vu Ngoc Xuan, 2024. "The Effect of Technology Readiness on Adopting Artificial Intelligence in Accounting and Auditing in Vietnam," JRFM, MDPI, vol. 17(1), pages 1-15, January.
    3. Ajzen, Icek, 1991. "The theory of planned behavior," Organizational Behavior and Human Decision Processes, Elsevier, vol. 50(2), pages 179-211, December.
    4. O’Hara, Richard C. & Simmons, Valerie & Kogan, Gregory & Boyle, Douglas M., 2024. "Developing a STEM-designated accounting curriculum," Journal of Accounting Education, Elsevier, vol. 69(C).
    5. Haugland Sundkvist, Charlotte & Kulset, Ellen M., 2024. "Teaching accounting in the era of ChatGPT – The student perspective," Journal of Accounting Education, Elsevier, vol. 69(C).
    6. Hassan Damerji & Anwar Salimi, 2021. "Mediating effect of use perceptions on technology readiness and adoption of artificial intelligence in accounting," Accounting Education, Taylor & Francis Journals, vol. 30(2), pages 107-130, March.
    7. Denise Jackson & Christina Allen, 2023. "Technology adoption in accounting: the role of staff perceptions and organisational context," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 20(2), pages 205-227, May.
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