The mediating role of Artificial Intelligence readiness on accounting students' learning performance: an exploration of communicativeness, interactivity, mobility and autonomy moderated by technology readiness
Focusing on the transformative impact of Artificial Intelligence (AI) and technology in accounting education, this study examines how AI readiness, as a mediating variable, and technology readiness, as a moderating variable, affect the learning performance of accounting students. The study used...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elite Scientific Forum
2024
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| Online Access: | http://psasir.upm.edu.my/id/eprint/115402/ http://psasir.upm.edu.my/id/eprint/115402/1/115402.pdf |
| _version_ | 1848866767091269632 |
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| author | Han, Mengrong Abdul Razak, Hasri Mustafa Kharuddin, Saira |
| author_facet | Han, Mengrong Abdul Razak, Hasri Mustafa Kharuddin, Saira |
| author_sort | Han, Mengrong |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | Focusing on the transformative impact of Artificial Intelligence (AI) and
technology in accounting education, this study examines how AI readiness,
as a mediating variable, and technology readiness, as a moderating variable,
affect the learning performance of accounting students. The study used
structural equation modelling (SEM) and multilevel analysis to construct a
comprehensive theoretical framework with communicative, interactive,
mobile and autonomous as the core constructs. Through a large-scale
questionnaire survey (N=1000) of accounting students in several
universities across China, this study revealed the mediating mechanism of
AI readiness between educational technology characteristics and learning
outcomes, as well as the moderating effect of technology readiness. The
findings indicated that AI readiness significantly enhanced the positive
effects of communicativeness, interactivity, mobility, and autonomy on
learning performance, while technology readiness strengthened this
mediating effect. This study not only enriches the theoretical knowledge in
the field of accounting education, but also provides empirical evidence for
colleges and universities to formulate AI-integrated education strategies
and enhance students' digital literacy, which is of great significance in
promoting the modernisation of accounting education and cultivating highquality accounting talents adapted to the smart era. |
| first_indexed | 2025-11-15T14:25:50Z |
| format | Article |
| id | upm-115402 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T14:25:50Z |
| publishDate | 2024 |
| publisher | Elite Scientific Forum |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-1154022025-03-04T02:57:27Z http://psasir.upm.edu.my/id/eprint/115402/ The mediating role of Artificial Intelligence readiness on accounting students' learning performance: an exploration of communicativeness, interactivity, mobility and autonomy moderated by technology readiness Han, Mengrong Abdul Razak, Hasri Mustafa Kharuddin, Saira Focusing on the transformative impact of Artificial Intelligence (AI) and technology in accounting education, this study examines how AI readiness, as a mediating variable, and technology readiness, as a moderating variable, affect the learning performance of accounting students. The study used structural equation modelling (SEM) and multilevel analysis to construct a comprehensive theoretical framework with communicative, interactive, mobile and autonomous as the core constructs. Through a large-scale questionnaire survey (N=1000) of accounting students in several universities across China, this study revealed the mediating mechanism of AI readiness between educational technology characteristics and learning outcomes, as well as the moderating effect of technology readiness. The findings indicated that AI readiness significantly enhanced the positive effects of communicativeness, interactivity, mobility, and autonomy on learning performance, while technology readiness strengthened this mediating effect. This study not only enriches the theoretical knowledge in the field of accounting education, but also provides empirical evidence for colleges and universities to formulate AI-integrated education strategies and enhance students' digital literacy, which is of great significance in promoting the modernisation of accounting education and cultivating highquality accounting talents adapted to the smart era. Elite Scientific Forum 2024 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/115402/1/115402.pdf Han, Mengrong and Abdul Razak, Hasri Mustafa and Kharuddin, Saira (2024) The mediating role of Artificial Intelligence readiness on accounting students' learning performance: an exploration of communicativeness, interactivity, mobility and autonomy moderated by technology readiness. Pakistan Journal of Life and Social Sciences, 22 (2). pp. 16725-16741. ISSN 1727-4915; eISSN: 2221-7630 https://pjlss.edu.pk/pdf_files/2024_2/16725-16741.pdf 10.57239/pjlss-2024-22.2.001215 |
| spellingShingle | Han, Mengrong Abdul Razak, Hasri Mustafa Kharuddin, Saira The mediating role of Artificial Intelligence readiness on accounting students' learning performance: an exploration of communicativeness, interactivity, mobility and autonomy moderated by technology readiness |
| title | The mediating role of Artificial Intelligence readiness on
accounting students' learning performance: an exploration of
communicativeness, interactivity, mobility and autonomy
moderated by technology readiness |
| title_full | The mediating role of Artificial Intelligence readiness on
accounting students' learning performance: an exploration of
communicativeness, interactivity, mobility and autonomy
moderated by technology readiness |
| title_fullStr | The mediating role of Artificial Intelligence readiness on
accounting students' learning performance: an exploration of
communicativeness, interactivity, mobility and autonomy
moderated by technology readiness |
| title_full_unstemmed | The mediating role of Artificial Intelligence readiness on
accounting students' learning performance: an exploration of
communicativeness, interactivity, mobility and autonomy
moderated by technology readiness |
| title_short | The mediating role of Artificial Intelligence readiness on
accounting students' learning performance: an exploration of
communicativeness, interactivity, mobility and autonomy
moderated by technology readiness |
| title_sort | mediating role of artificial intelligence readiness on
accounting students' learning performance: an exploration of
communicativeness, interactivity, mobility and autonomy
moderated by technology readiness |
| url | http://psasir.upm.edu.my/id/eprint/115402/ http://psasir.upm.edu.my/id/eprint/115402/ http://psasir.upm.edu.my/id/eprint/115402/ http://psasir.upm.edu.my/id/eprint/115402/1/115402.pdf |