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The Role of Technology Readiness in Shaping AI Adoption in Accounting Education: Evidence from Autonomous Colleges

In: Proceedings of the 3rd International Conference on Artificial Intelligence in Economics, Finance and Management (ICAIEFM 2025)

Author

Listed:
  • Sangama Paliyathparambil Suresh

    (Bharathiar University, Full Time Research Scholar, School of Commerce)

  • Samyuktha Paliathuparambil Suresh

    (University of Technology and Applied Sciences, Lecturer, College of Economics and Business Administration)

  • Santhosh Nithyananda

    (University of Technology and Applied Sciences, Lecturer, College of Economics and Business Administration)

  • Swathy Chithra Kunnumpurath Sathyan

    (Nirmala College, Assistant Professor)

Abstract

The present study examined how students from independent institutions perceive the integration of artificial intelligence (AI) into accounting education, considering their readiness to adopt emerging technologies. The Technological Acceptance Model (TAM) was employed to investigate how the perceived ease of use (PEOU) of students influenced the relationship between their technological readiness (TR) and their willingness to adopt AI. Primary data was collected from 500 students through a structured questionnaire. The dimensions of technology readiness studied were innovativeness, optimism, insecurity, and discomfort. In addition, perceived utility (PU), perceived ease of use (PEOU), and technology adoption (TA) were also included as per the model. The data collected were subjected to reliability tests, correlational analysis, exploratory factor analysis, and mediation analysis. The results were reliable, with Cronbach’s alpha values ranging from 0.802 to 0.984. The study’s findings revealed that students’ optimism and creativity regarding AI were evident, despite persistent feelings of apprehension and unease. When the correlational analysis showed a significant positive association among TR, PU, PEOU, and TA, in regression analysis, TR emerged as a strong predictor of TA. The results of the mediation analysis revealed that perceived ease of use plays a partial mediating role in the association between technological readiness and technology adoption, highlighting both direct and indirect effects. Further findings emphasise the importance of equipping students and addressing usability issues to facilitate the effective integration of AI in accounting education. Enhancing students’ technical readiness and providing accessible AI tools enables educators and curriculum developers to prepare better future accountants who are predominantly dependent on technology. These insights offer crucial support for higher education stakeholders seeking to integrate technological innovation with its practical application in academic settings.

Suggested Citation

  • Sangama Paliyathparambil Suresh & Samyuktha Paliathuparambil Suresh & Santhosh Nithyananda & Swathy Chithra Kunnumpurath Sathyan, 2025. "The Role of Technology Readiness in Shaping AI Adoption in Accounting Education: Evidence from Autonomous Colleges," Advances in Economics, Business and Management Research, in: Bejoy Joseph & Devi Sekhar R (ed.), Proceedings of the 3rd International Conference on Artificial Intelligence in Economics, Finance and Management (ICAIEFM 2025), pages 308-348, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-896-7_17
    DOI: 10.2991/978-94-6463-896-7_17
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