Accounting Students’ Technology Readiness, Perceptions, and Digital Competence Toward Artificial Intelligence Adoption in Accounting Curricula

• Published in: Journal of accounting education 2025-03, Vol.70, p.100951, Article 100951
• Main Authors: Abdo-Salloum, Ahmad Mohamad, Al-Mousawi, Hasan Yousef
• Format: Article
• Language: English
• Subjects: Accounting education; Artificial intelligence; Artificial intelligence adoption; Digital literacy; Information literacy; Perceived ease of use; Perceived usefulness; Technology readiness
• ISSN: 0748-5751
• DOI: 10.1016/j.jaccedu.2025.100951

•Technology readiness positively affects AI adoption in accounting curricula, mediated by perceived ease of use and usefulness of technology.•Information literacy significantly influences AI adoption in accounting curricula; digital literacy shows no direct effect.•Hands-on AI tools in accounting curricula improve technology readiness, ease of use, and perceived usefulness.•Practical AI-based exercises improve AI adoption in accounting curricula by showcasing real-world accounting applications. This study addresses the impact of Artificial Intelligence (AI) on accounting education and practice, highlighting the need for curriculum updates in Lebanese universities. It assesses accounting students’ readiness for AI adoption in their courses by examining factors such as their technology readiness, their digital literacy, and their information literacy, as well as the perceived ease of use and usefulness of the technology itself. The study surveyed 528 accounting students from seven Lebanese universities, analyzing data using SPSS 24 and Smart PLS 4. Results indicate that accounting students are generally inclined to adopt AI in their future careers and possess basic digital skills. The research found that perceived ease of use and perceived usefulness mediate the relationship between technology readiness and AI adoption.11AI adoption in this document refers to AI adoption in accounting curriculum. Additionally, information literacy was found to predict AI adoption, while digital literacy did not show a significant effect. The findings emphasize the importance of integrating AI-based accounting courses into traditional curricula to better prepare students for the evolving demands of the profession. This research contributes to understanding the factors influencing AI adoption in accounting education and provides insights for curriculum development in Lebanese universities.