Behavioural intention to use Artificial Intelligence (AI) among accounting students: Evaluating the effect of technology readiness and job relevance / Jyashree Krishnanraw

Jyashree , Krishnanraw (2024) Behavioural intention to use Artificial Intelligence (AI) among accounting students: Evaluating the effect of technology readiness and job relevance / Jyashree Krishnanraw. Masters thesis, Universiti Malaya.

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Abstract

This study investigates the determinants affecting Malaysian accounting students' behavioural intention to use Artificial Intelligence (AI) using an extended Technology Acceptance Model (TAM) framework. Amidst the expanding integration of AI in Asia's accounting industry, this research seeks to discern the perceptions and projected use of AI by future professionals. A survey-based methodology involved third and fourth-year undergraduate students from four leading Malaysian universities, assessing technology readiness dimensions (optimism, innovativeness, discomfort, insecurity) and job relevance, with mediating variables of superior functionality and perceived usefulness. Data from 136 participants were analysed with Smart PLS 4, exploring direct and indirect influences on students' AI usage intentions. The empirical results reveal that optimism and innovativeness significantly influence the perception of AI's superior functionality, with optimism further impacting its perceived usefulness. Notably, superior functionality serves as a pivotal mediator, connecting positive perceptions with the intent to use AI. In contrast, discomfort with AI presents a significant obstacle, negatively affecting the inclination to employ AI in accounting practices. Furthermore, job relevance directly impacts both the perceived usefulness of AI and the intention to utilise it without necessitating any mediating factors. These insights enable universities to align theory and practice in accounting education, ensuring programs remain current and prepare students for the evolving, technology-centric field.

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