ACCOUNTING STUDENTS' READINESS TO FACE ARTIFICIAL INTELLIGENCE BASED ON DIGITAL TRANSFORMATION

Abstract

This study aims to examine accounting students’ readiness to face artificial intelligence (AI) within the context of digital transformation, focusing on the influence of AI Technology Literacy, AI in Accounting, and Perception of AI. Using a quantitative approach, data were collected from 300 accounting students through a Likert-scale questionnaire and analyzed with Smart PLS. The measurement model demonstrated strong reliability and validity, with all constructs exceeding recommended thresholds for Cronbach’s Alpha, Composite Reliability, and Average Variance Extracted. Structural model results revealed that AI Technology Literacy and Perception of AI significantly and positively affect students’ readiness for digital transformation, while AI in Accounting showed no significant impact. The model explained 22.8% of the variance in readiness, indicating the presence of other contributing factors beyond the tested constructs. These findings highlight the importance of integrating practical AI literacy training and fostering positive perceptions toward AI in accounting education, while emphasizing that theoretical exposure alone is insufficient to build readiness. The study implies that curriculum development should combine technical skill-building, attitudinal shaping, and experiential learning, supported by industry partnerships and equitable access to technology, to prepare accounting graduates for the evolving demands of an AI-driven profession.