Factors influencing the use of artificial intelligence among accounting students

Artificial Intelligence (AI) is increasingly transforming the accounting and auditing profession. It offers new opportunities for efficiency and decision-making in the accounting areas. However, the successful adoption of AI relies heavily on the acceptance and readiness of future accountants. As future professionals, accounting students play a critical role in determining the extent to which AI will be embraced in the field. Understanding their perceptions and intentions toward AI adoption is essential for designing effective training and educational strategies. This study aims to investigate the factors influencing the behavioral intention to use AI among accounting students at Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, based on the Unified Theory of Acceptance and Use of Technology (UTAUT). The research examines the relationships between performance expectancy, effort expectancy, social influence, facilitating conditions, and perceived risk toward students’ behavioral intention to adopt AI. Data were collected through an online survey of 212 final-year accounting students and analyses Statistical Package for Social Science (SPSS). The findings reveal that performance expectancy positively influences students’ behavioral intention to use AI, while perceived risk has a negative impact on the students’ intention. However, effort expectancy, social influence, and facilitating conditions do not significantly affect students’ behavioral intention. These results highlight that while students acknowledge the potential of AI to enhance their performance, concerns about risks may hinder its adoption This study offers valuable insights for educators and policymakers to create more conducive learning environments and increase awareness of AI’s practical benefits. It will be a great help in preparing future accountants for a technology-driven profession