Examining the Effect of Technological Readiness and Accounting Students’ Perceptions of Adopting Artificial Intelligence Within Higher Education
Keywords:
Accounting; Higher Education; Technological ChangeAbstract
The growing integration of Artificial Intelligence (AI) within the accounting profession has increased the need for accounting graduates who possess digital competencies and readiness to adopt emerging technologies. Despite increasing interest in AI adoption within higher education, existing research on accounting students’ technological readiness (TR) and behavioural intentions toward AI remain fragmented across institutional and regional contexts. This study systematically reviews existing literature on TR, the Unified Theory of Acceptance and Use of Technology (UTAUT), and accounting students’ perceptions of AI adoption in higher education. Guided by the PRISMA framework, the study synthesised peer-reviewed literature, institutional reports, and technology adoption studies published between 2015 and 2026. Thematic analysis was employed to identify recurring patterns relating to students’ TR, behavioural intentions, and institutional factors influencing AI adoption. The review findings indicate that positive dimensions of TR, particularly optimism and innovativeness, strengthen accounting students’ willingness to adopt AI technologies, while discomfort and insecurity remain significant barriers. The study contributes to the growing literature on AI adoption in higher education by providing an integrated conceptual understanding of how TR and UTAUT-related factors collectively influence accounting students’ perceptions of AI.
References
Abbad, M. M. (2021). Using the UTAUT model to understand students’ usage of e-learning systems in developing countries. Education and information technologies, 26(6), 7205–7224.
Abdullah, M. L., Azizan, A. S. M., & Mulyadi, D. (2025). Technology readiness among learners in e-learning institutions: a systematic literature review. Muallim Journal of Social Sciences and Humanities, 159–172.
Al-Rahmi, A. M., Shamsuddin, A., Wahab, E., Al-Rahmi, W. M., Alturki, U., Aldraiweesh, A., & Almutairy, S. (2022). Integrating the role of UTAUT and TTF model to evaluate social media use for teaching and learning in higher education. Frontiers in Public Health, 10, 905968.
Anh, N. T. M., Hoa, L. T. K., Thao, L. P., Nhi, D. A., Long, N. T., Truc, N. T., & Ngoc Xuan, V. (2024). The effect of technology readiness on adopting artificial intelligence in accounting and auditing in Vietnam. Journal of Risk and Financial Management, 17(1), 27.
Butler, T., Espinoza-Limón, A., & Seppälä, S. (2021). Towards a capability assessment model for the comprehension and adoption of AI in organisations. Journal of AI, Robotics & Workplace Automation, 1(1), 18–33.
Cory, S. N., & Pruske, K. A. (2012). A factor analysis of the skills necessary in accounting graduates. Journal of Business and Accounting, 5(1), 121–128.
Craffert, L., Shumba, A., Govender, D., & Gwala, M. (2025). AI Maturity Assessment Framework for South Africa (First Annual AI Maturity Assessment 2025). D. G. f. I. Z. G. GmbH. https://www.bmz-digital.global/wp-content/uploads/2025/08/AI-Maturity-Assessment-Framework-WEB2.pdf
Damerji, H., & Salimi, A. (2021). Mediating effect of use perceptions on technology readiness and adoption of artificial intelligence in accounting. Accounting Education, 30(2), 107–130.
Dwivedi, Y. K., Hughes, L., Ismagilova, E., Aarts, G., Coombs, C., Crick, T., Duan, Y., Dwivedi, R., Edwards, J., & Eirug, A. (2021). Artificial Intelligence (AI): Multidisciplinary perspectives on emerging challenges, opportunities, and agenda for research, practice and policy. International Journal of Information Management, 57, 101994.
Kaushik, M. K., & Agrawal, D. (2021). Influence of technology readiness in adoption of e-learning. International Journal of Educational Management, 35(2), 483–495.
Kayser, K., & Telukdarie, A. (2023). Literature review: Artificial intelligence adoption within the accounting profession applying the technology acceptance model (3). ICABR Conference.
Leong, M.-Y., Kwan, J.-H., & Lai, M.-M. (2020). Integrating TRI and UTAUT in e-wallet adoption: A validity and reliability study. European Proceedings of Social and Behavioural Sciences.
Liebenberg, J., Benade, T., & Ellis, S. (2018). Acceptance of ICT: Applicability of the unified theory of acceptance and use of technology (UTAUT) to South African students. The African Journal of Information Systems, 10(3), 1.
Mohammad, S. J., Hamad, A. K., Borgi, H., Thu, P. A., Sial, M. S., & Alhadidi, A. A. (2020). How artificial intelligence changes the future of accounting industry. International Journal of Economics and Business Administration, 8(3), 478–488.
Odonkor, B., Kaggwa, S., Uwaoma, P. U., Hassan, A. O., & Farayola, O. A. (2024). The impact of AI on accounting practices: A review: Exploring how artificial intelligence is transforming traditional accounting methods and financial reporting. World Journal of Advanced Research and Reviews, 21(1), 172–188.
Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., Shamseer, L., Tetzlaff, J. M., Akl, E. A., & Brennan, S. E. (2022). The PRISMA 2020 statement: an updated guideline for reporting systematic reviews. Revista panamericana de salud publica, 46, e112.
Parasuraman, A. (2000). Technology Readiness Index (TRI) a multiple-item scale to measure readiness to embrace new technologies. Journal of service research, 2(4), 307–320.
Parasuraman, A., & Colby, C. L. (2015). An Updated and Streamlined Technology Readiness Index: TRI 2.0. Journal of service research, 18(1), 59–74. https://doi.org/10.1177/1094670514539730
Richins, G., Stapleton, A., Stratopoulos, T. C., & Wong, C. (2017). Big data analytics: opportunity or threat for the accounting profession? Journal of information systems, 31(3), 63–79.
SAICA. (2025). SAICA champions AI readiness through landmark maturity assessment for South Africa. South African Institute of Chartered Accountants. https://www.saica.org.za/news/saica-champions-ai-readiness-through-landmark-maturity-assessment-for-south-africa
Sledgianowski, D., Gomaa, M., & Tan, C. (2017). Toward integration of Big Data, technology and information systems competencies into the accounting curriculum. Journal of Accounting Education, 38, 81–93.
Spraakman, G., O’Grady, W., Askarany, D., & Akroyd, C. (2015). Employers’ perceptions of information technology competency requirements for management accounting graduates. Accounting Education, 24(5), 403–422.
Stoner, G. (2009). Accounting students’ IT application skills over a 10-year period. Accounting Education, 18(1), 7–31.
Strong, J., & Portz, K. (2015). IT knowledge: What do accounting students think they know? Do you know more than I do? An exploratory study. Review of Business Information Systems, 19(2).
Tan, L. M., & Laswad, F. (2018). Professional skills required of accountants: what do job advertisements tell us? Accounting Education, 27(4), 403–432.
Tempone, I., Kavanagh, M., Segal, N., Hancock, P., Howieson, B., & Kent, J. (2012). Desirable generic attributes for accounting graduates into the twenty‐first century: the views of employers. Accounting research journal, 25(1), 41–55.
Uren, V., & Edwards, J. S. (2023). Technology readiness and the organizational journey towards AI adoption: An empirical study. International Journal of Information Management, 68, 102588.
Ustun, A. B., Karaoglan-Yilmaz, F. G., & Yilmaz, R. (2023). Educational UTAUT-based virtual reality acceptance scale: A validity and reliability study. Virtual Reality, 27(2), 1063–1076.
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 425–478.
Venkatesh, V., Thong, J. Y., & Xu, X. (2016). Unified theory of acceptance and use of technology: A synthesis and the road ahead. Journal of the association for Information Systems, 17(5), 328–376.
Xue, L., Rashid, A. M., & Ouyang, S. (2024). The unified theory of acceptance and use of technology (UTAUT) in higher education: A systematic review. Sage Open, 14(1), 21582440241229570.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Sibonelo Sibahle Mpanza
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
The author fully assumes the content originality and the holograph signature makes him responsible in case of trial.
