Factors influencing the adoption of artificial intelligence technology among accounting students at Politeknik Sultan Abdul Halim Mu’adzam Shah

The rapid adoption of artificial intelligence (AI) in the accounting sector encourages accounting students to embrace the technology. However, prior research on AI technology adoption is limited to university students, excluding Malaysian polytechnic students with different resources and educational experiences. The study aims to examine the level of AI technology adoption and to investigate the influence of digital competence, technology readiness, perceived usefulness, and perceived ease of use on AI technology adoption among accounting students at Politeknik Sultan Abdul Halim Mu’adzam Shah (POLIMAS). This study used quantitative methods with a questionnaire of forty-four items. The research used a random sampling method, with a sample of one hundred and ninety-two accounting students currently studying at POLIMAS. This study analysed the collected data using the Statistical Package for the Social Sciences (SPSS). The result shows that the level of AI technology adoption among the students is high. However, only perceived ease of use and usefulness positively influence AI technology adoption. Furthermore, perceived ease of use significantly influences AI adoption more than perceived usefulness. Meanwhile, digital competence and technology readiness insignificantly influence AI technology adoption. The finding strengthens the Technology Acceptance Model (TAM) by Davis (1989). The results may assist Malaysian Polytechnic and audit firms in identifying the most user-friendly AI technology to encourage the adoption of AI technologies. This research aids POLIMAS accounting students by fostering AI awareness and proficiency, indirectly improving graduate employability rates. In conclusion, this study can provide better insight into the adoption of AI technology among polytechnic accounting students, specifically in POLIMAS.