Moderating Role of Technology Readiness on AI Adoption Among Accounting Personnel

DOI

10.2991/978-94-6463-968-1_21How to use a DOI?

Keywords

AI adoption; Technology Readiness; Perceived Ease of Use; Perceived Usefulness; Digital Competence

Abstract

Artificial intelligence (AI) is bringing rapid transformation to the business world, and the accounting profession is of no exception. Even though AI technology is believed to save costs, improve efficiency, and effectiveness in the performance of accounting-related tasks, there is still inadequate proof of the readiness to adopt AI among accounting personnel. This paper aims to understand the antecedents of AI adoption among accounting personnel. Perceived ease of use (PEOU) and perceived usefulness (PU) from the Technology Acceptance Model (TAM), and an added variable, digital competence (DC), are construed as the core enablers of AI adoption in this research. Moreover, AI adoption is also affected by technology readiness (TR), an experiential variable under Unified Theory of Acceptance and Use of Technology (UTAUT). TR depends on the accounting personnel past experiences of the feasibility of AI technology use, which is likely to function as the moderator influencing the impacts of PEOU, PU, and DC on AI adoption. In prior research, few explored the moderating effects of TR, especially within the unique characteristics and qualities required in accounting information. Accordingly, this paper is expected to make a theoretical contribution by advancing an integrated framework of TAM and UTAUT to examine how PEOU, PU, and DC support AI adoption, with TR modelled as a moderating variable. Primary data collected will be analysed with SmartPLS 4.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Ah-Suat Lee
AU  - Chun-T’ing Loh
AU  - Yoon-Mei Chin
AU  - Pik-Yin Foo
AU  - Yen-Hong Ng
PY  - 2025
DA  - 2025/12/28
TI  - Moderating Role of Technology Readiness on AI Adoption Among Accounting Personnel
BT  - Proceedings of the 13th International Conference on Business, Accounting, Finance and Economics (BAFE 2025)
PB  - Atlantis Press
SP  - 291
EP  - 302
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-968-1_21
DO  - 10.2991/978-94-6463-968-1_21
ID  - Lee2025
ER  -