The Impact of Technology Readiness, Usefulness, and Ease of Use on AI-Based Accounting Software Adoption

Agus Dwianto; Arif Nur Rahman; Ovi Itsnaini Ulynnuha; Khoirul Anam; Gehad Mohammed Sultan Saif

doi:10.69725/aai.v1i1.87

Authors

Agus Dwianto Department of Accounting, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Surakarta, Indonesia
Arif Nur Rahman Department of Accounting, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Surakarta, Indonesia
Ovi Itsnaini Ulynnuha Department of Accounting, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Surakarta, Indonesia
Khoirul Anam Department of Accounting, Faculty of Economic, Universitas Islam Sultan Agung, Semarang, Indonesia
Gehad Mohammed Sultan Saif Master in Accounting, MBA Finance, Bachelor of science with honors in Accounting, University of Aden - Faculty of Administrative Sciences, Aden,Yaman.

DOI:

https://doi.org/10.69725/aai.v1i1.87

Keywords:

Adoption of AI-based accounting software, Technology readiness, Perceived usefulness, Perceived ease of use, Accounting education

Abstract

Objective: This study aims to examine the impact of technology readiness, perceived usefulness, and perceived ease of use on the adoption of AI-based accounting software among undergraduate accounting students in Indonesia.
Methods: This study utilized quantitative research methodology and associative design to survey 359 accounting students from the Faculty of Business and Economics at several universities in Indonesia. A total of 247 participants were selected through purposive sampling. SEM-PLS was used to evaluate the data, which was collected through an online questionnaire and SmartPLS 3.0 software.
Findings: The results indicate that technology readiness did not significantly influence technology adoption. However, perceived usefulness and perceived ease of use had strong positive effects. Specifically, perceived usefulness and perceived ease of use significantly predicted technology adoption, emphasizing the importance of these factors in students' willingness to adopt AI-based accounting software.
Novelty: This study contributes to the literature by providing empirical evidence on the determinants of AI technology adoption in the context of accounting education, particularly in a developing country setting.
Theory and Policy Implications: The results indicate that perceived benefits and simplicity of use are important factors in technology adoption, supporting the Diffusion of Innovation Theory and the Theory of Planned Behavior. Educational institutions should prioritize improving the perceived utility and user-friendliness of AI technologies by implementing tailored training programs and intuitive interfaces. This will promote greater acceptance and utilization of these technologies among students.

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Author Biographies

Agus Dwianto, Department of Accounting, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Surakarta, Indonesia

Agus Dwianto S.E., M.Ak
Department of Accounting, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Surakarta, Indonesia
Arif Nur Rahman, Department of Accounting, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Surakarta, Indonesia

Arif Nur Rahman S.E., M.Ak
Department of Accounting, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Surakarta, Indonesia
Ovi Itsnaini Ulynnuha, Department of Accounting, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Surakarta, Indonesia

Ovi Itsnaini Ulynnuha, S.E., M.Ak.
Department of Accounting, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Surakarta, Indonesia
Khoirul Anam, Department of Accounting, Faculty of Economic, Universitas Islam Sultan Agung, Semarang, Indonesia

Khoirul Anam S.E., M.Ak., Ak
Departement Accounting, Faculty of Economic, Universitas Islam Sultan Agung, Semarang, Indonesia
Gehad Mohammed Sultan Saif, Master in Accounting, MBA Finance, Bachelor of science with honors in Accounting, University of Aden - Faculty of Administrative Sciences, Aden,Yaman.

Gehad Mohammed Sultan Saif., Ph.D

Master in Accounting, MBA Finance, Bachelor of science with honors in Accounting, University of Aden - Faculty of Administrative Sciences, Aden,Yaman.

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