会计学生对会计课程中人工智能采用的技术准备、感知和数字能力

Q1 Social Sciences
Ahmad Mohamad Abdo-Salloum , Hasan Yousef Al-Mousawi
{"title":"会计学生对会计课程中人工智能采用的技术准备、感知和数字能力","authors":"Ahmad Mohamad Abdo-Salloum ,&nbsp;Hasan Yousef Al-Mousawi","doi":"10.1016/j.jaccedu.2025.100951","DOIUrl":null,"url":null,"abstract":"<div><div>This study addresses the impact of Artificial Intelligence (AI) on accounting education and practice, highlighting the need for curriculum updates in Lebanese universities. It assesses accounting students’ readiness for AI adoption in their courses by examining factors such as their technology readiness, their digital literacy, and their information literacy, as well as the perceived ease of use and usefulness of the technology itself. The study surveyed 528 accounting students from seven Lebanese universities, analyzing data using SPSS 24 and Smart PLS 4. Results indicate that accounting students are generally inclined to adopt AI in their future careers and possess basic digital skills. The research found that perceived ease of use and perceived usefulness mediate the relationship between technology readiness and AI adoption.<span><span><sup>1</sup></span></span> Additionally, information literacy was found to predict AI adoption, while digital literacy did not show a significant effect. The findings emphasize the importance of integrating AI-based accounting courses into traditional curricula to better prepare students for the evolving demands of the profession. This research contributes to understanding the factors influencing AI adoption in accounting education and provides insights for curriculum development in Lebanese universities.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"70 ","pages":"Article 100951"},"PeriodicalIF":0.0000,"publicationDate":"2025-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Accounting Students’ Technology Readiness, Perceptions, and Digital Competence Toward Artificial Intelligence Adoption in Accounting Curricula\",\"authors\":\"Ahmad Mohamad Abdo-Salloum ,&nbsp;Hasan Yousef Al-Mousawi\",\"doi\":\"10.1016/j.jaccedu.2025.100951\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><div>This study addresses the impact of Artificial Intelligence (AI) on accounting education and practice, highlighting the need for curriculum updates in Lebanese universities. It assesses accounting students’ readiness for AI adoption in their courses by examining factors such as their technology readiness, their digital literacy, and their information literacy, as well as the perceived ease of use and usefulness of the technology itself. The study surveyed 528 accounting students from seven Lebanese universities, analyzing data using SPSS 24 and Smart PLS 4. Results indicate that accounting students are generally inclined to adopt AI in their future careers and possess basic digital skills. The research found that perceived ease of use and perceived usefulness mediate the relationship between technology readiness and AI adoption.<span><span><sup>1</sup></span></span> Additionally, information literacy was found to predict AI adoption, while digital literacy did not show a significant effect. The findings emphasize the importance of integrating AI-based accounting courses into traditional curricula to better prepare students for the evolving demands of the profession. This research contributes to understanding the factors influencing AI adoption in accounting education and provides insights for curriculum development in Lebanese universities.</div></div>\",\"PeriodicalId\":35578,\"journal\":{\"name\":\"Journal of Accounting Education\",\"volume\":\"70 \",\"pages\":\"Article 100951\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2025-01-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Accounting Education\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S0748575125000028\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"Social Sciences\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting Education","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0748575125000028","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"Social Sciences","Score":null,"Total":0}
引用次数: 0

摘要

本研究探讨了人工智能(AI)对会计教育和实践的影响,强调了黎巴嫩大学课程更新的必要性。它通过考察诸如他们的技术准备程度、数字素养、信息素养以及技术本身的易用性和实用性等因素,评估会计专业学生在课程中采用人工智能的准备程度。该研究调查了来自黎巴嫩七所大学的528名会计专业学生,使用SPSS 24和Smart PLS 4分析数据。结果显示,会计专业学生普遍倾向于在未来的职业生涯中采用人工智能,并具备基本的数字技能。研究发现,感知易用性和感知有用性调解了技术准备程度和人工智能采用之间的关系此外,信息素养被发现可以预测人工智能的采用,而数字素养没有显示出显著的影响。研究结果强调了将基于人工智能的会计课程整合到传统课程中的重要性,以更好地为学生的职业发展需求做好准备。本研究有助于了解影响会计教育采用人工智能的因素,并为黎巴嫩大学的课程开发提供见解。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Accounting Students’ Technology Readiness, Perceptions, and Digital Competence Toward Artificial Intelligence Adoption in Accounting Curricula
This study addresses the impact of Artificial Intelligence (AI) on accounting education and practice, highlighting the need for curriculum updates in Lebanese universities. It assesses accounting students’ readiness for AI adoption in their courses by examining factors such as their technology readiness, their digital literacy, and their information literacy, as well as the perceived ease of use and usefulness of the technology itself. The study surveyed 528 accounting students from seven Lebanese universities, analyzing data using SPSS 24 and Smart PLS 4. Results indicate that accounting students are generally inclined to adopt AI in their future careers and possess basic digital skills. The research found that perceived ease of use and perceived usefulness mediate the relationship between technology readiness and AI adoption.1 Additionally, information literacy was found to predict AI adoption, while digital literacy did not show a significant effect. The findings emphasize the importance of integrating AI-based accounting courses into traditional curricula to better prepare students for the evolving demands of the profession. This research contributes to understanding the factors influencing AI adoption in accounting education and provides insights for curriculum development in Lebanese universities.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
Journal of Accounting Education
Journal of Accounting Education Social Sciences-Education
CiteScore
4.20
自引率
0.00%
发文量
27
期刊介绍: The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信