Mediating effect of use perceptions on technology readiness and adoption of artificial intelligence in accounting

The use of Artificial Intelligence (AI) is growing rapidly in accounting practice, and firms desire new hires who have adopted this technology. Universities can prepare students to adopt AI. The purpose of this quantitative study was to examine whether perceived ease of use (PEOU) and perceived usefulness (PU) have an effect on the relationship between accounting students level of technology readiness and their decision to adopt AI. The study involved an examination of individual students perceptions of technology readiness and technology adoption. An online questionnaire consisting of 31 items gathering demographic information and perceptions of technology readiness, technology adoption, PEOU, and PU was administered to student participants. The findings from the study indicated that technology readiness has a significant influence on technology adoption. However, mediation analysis using hierarchical regression showed that the relationship between technology readiness and technology adoption of Artificial Intelligence is affected by both PEOU and PU.

The use of Artificial Intelligence (AI) is an important evolvement in accounting and auditing. Seventy-five percent of 816 corporate executives surveyed in the 2015 Deep Shift: Technology Tipping Points and Societal Impact reported that 30% of corporate audits will be performed by AI in 2025 (World Economic Forum, 2015). Meskovic et al. (2018) referenced a Mckinsey Global Institute study that AI has the potential to transform key business operations. Bizarro and Dorian (2017) in an article titled, Artifi- cial Intelligence: The Future of Auditing, stated that environmental forces will continue to drive the acceptance and integration of AI in auditing. AI focuses on building intelli- gent systems that can learn and reason and function like human beings (Soulpage, 2020). Information technology, in general, gathers and analyzes data for decision making. AI is considered more intelligent than traditional information systems. AI provides a bridge for information systems to be transformed into intelligent systems, resulting in more automation and optimization of information systems.

Q.1. Identify the paradigm/tradition for the above article. You will need to motivate the choice of paradigm using examples from the articles as well as a critical discussion of the paradigms chosen.

Q.2 Identify the following elements of the research design for the above article. You will need to motivate using examples from the article, as well as theory from various sources.

Q.1.2.1 Research methodology.

Q.1.2.2 Type of research.