Steering the Artificial Intelligence Landscape: Technological Readiness and Acceptance of Accountancy Students
Bob Agustin Gelacio | Lester Amodia | Izza Mae Cabaya | Kristine Joy Toylo | Juanito Dacula
Discipline: Artificial Intelligence
Abstract:
In the vast arena of human advancement, artificial intelligence serves as a transformational force offering boundless
possibilities. This study determined the relationship between technology readiness and technology acceptance of
artificial intelligence by accountancy students. The study used a descriptive-correlational research design and a
complete enumeration technique. The data were gathered from one hundred twenty-five (125) students from the
Bachelor of Science in Accountancy program. The technology readiness level of accountancy students in terms of
optimism and insecurity is high, while innovativeness and discomfort are moderately high. Moreover, the level of
technology acceptance of accountancy students in terms of usefulness and ease of use is also high. The study reveals
a significant relationship between technology readiness and technology acceptance of artificial intelligence among
accountancy students. With a comprehensive examination of accounting students' readiness and acceptance levels
towards artificial intelligence, the study offers essential insights into accounting students' readiness for the seamless
integration of artificial intelligence into their academic and professional endeavors.
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