Proceedings of the 7th International Conference on Applied Economics and Social Science (ICAESS 2025)

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Are Accounting Students Ready to Face Artificial Intelligence in Accounting?

Authors
Anisa Rahmawati1, Ria Anggraini1, *
1Management Accounting Study Program, Politeknik Negeri Batam, Batam, Indonesia
*Corresponding author. Email: ria@polibatam.ac.id
Corresponding Author
Ria Anggraini
Available Online 13 February 2026.
DOI
10.2991/978-94-6463-990-2_7How to use a DOI?
Keywords
Readiness for technology; perceived benefits; perceived simplicity of use; and adoption of AI technology
Abstract

This research empirically examines the determinants of Artificial Intelligence (AI) technology adoption within a sample of accounting students at Batam State Polytechnic. The methodology employed a purposive sampling technique to select 77 sixth and eighth-semester students from the Business Management department, all of whom had prior exposure to AI in accounting. Data collected through a survey was analyzed using structural equation modeling (SEM) with SPSS and AMOS software. The results indicate that Technological Readiness is a significant antecedent, positively influencing Perceived Ease of Use, Perceived Usefulness, and the behavioral intention to Adopt AI. Additionally, Perceived Ease of Use exerts a positive effect on both Perceived Usefulness and Adoption intention, with Usefulness itself being a strong direct predictor of Adoption. This study conclusively establishes that an individual’s technological readiness, coupled with their perceptions of a technology’s ease of use and utility, are fundamental factors driving the adoption of AI in an educational context.

Copyright
© 2026 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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Volume Title
Proceedings of the 7th International Conference on Applied Economics and Social Science (ICAESS 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
13 February 2026
ISBN
978-94-6463-990-2
ISSN
2352-5428
DOI
10.2991/978-94-6463-990-2_7How to use a DOI?
Copyright
© 2026 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.

Cite this article

risenwbib
TY  - CONF
AU  - Anisa Rahmawati
AU  - Ria Anggraini
PY  - 2026
DA  - 2026/02/13
TI  - Are Accounting Students Ready to Face Artificial Intelligence in Accounting?
BT  - Proceedings of the 7th International Conference on Applied Economics and Social Science (ICAESS 2025)
PB  - Atlantis Press
SP  - 82
EP  - 93
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-990-2_7
DO  - 10.2991/978-94-6463-990-2_7
ID  - Rahmawati2026
ER  -