As artificial intelligence (AI) continues to revolutionize the accounting profession, preparing future accountants for AI-driven workflows has become essential. This qualitative study explores the perceptions of accounting students regarding their readiness to adopt AI technologies in their education and future careers. Guided by the Technology Acceptance Model (TAM), the research investigates key constructs, including perceived usefulness (PU), perceived ease of use (PEOU), attitudes toward AI, and behavioral intentions to use AI in professional settings. Data were collected through semi-structured interviews and focus groups with postgraduate accounting students who have been exposed to AI tools in their studies. The findings highlight students’ awareness of AI’s relevance to their careers and the challenges they face in learning and applying these technologies. External factors, such as institutional support and teaching methodologies, were also examined for their influence on students' perceptions. This study provides actionable insights for educators and curriculum developers, offering recommendations to enhance AI-related training in accounting education. By bridging gaps in understanding and aligning academic preparation with industry needs, the research contributes to the broader discourse on technology integration in professional education.

Authors:
Dahlia Fernandez, Universiti Kebangsaan Malaysia, Malaysia

About the Presenter(s)
Dr. Dahlia Fernandez, Senior Lecturer at UKM, specializes in AIS, RPA, and Digital Accounting, focusing on AI integration and innovation in accounting education.

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