AI adoption in accounting education: a UTAUT-based analysis of mediating and moderating mechanisms
This study investigates the adoption and usage of artificial intelligence (AI) technologies among Chinese undergraduate accounting students, focusing on the roles of Social Influence (SI), Behavioral Intention (BI), and Actual Usage (AU), while examining the mediating effect of BI and the moderating...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Duzce University, Faculty of Education
2025
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| Online Access: | http://psasir.upm.edu.my/id/eprint/121055/ http://psasir.upm.edu.my/id/eprint/121055/1/121055.pdf |
| _version_ | 1848868284422684672 |
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| author | Han, Mengrong Mustafa, Hasri Kharuddin, Saira |
| author_facet | Han, Mengrong Mustafa, Hasri Kharuddin, Saira |
| author_sort | Han, Mengrong |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | This study investigates the adoption and usage of artificial intelligence (AI) technologies among Chinese undergraduate accounting students, focusing on the roles of Social Influence (SI), Behavioral Intention (BI), and Actual Usage (AU), while examining the mediating effect of BI and the moderating effect of Voluntariness of Use (VOU). By extending the Unified Theory of Acceptance and Use of Technology (UTAUT) model, it addresses gaps in understanding the social and behavioral factors influencing AI adoption within the educational context. A quantitative research design was employed, utilizing Partial Least Squares Structural Equation Modeling. Data was collected through a self-administered survey distributed via the Wenjuanxing platform, with responses from 362 Chinese undergraduate accounting students analyzed to test the hypothesized relationships. The findings reveal that SI significantly affects both BI and AU, with BI serving as a partial mediator in the SI-AU relationship. However, VOU did not exhibit a significant moderating effect on the SI-BI pathway. These results provide insights into the dual role of SI and the importance of fostering positive attitudes toward AI adoption among students. This study contributes to the literature by extending the UTAUT model in an educational setting, emphasizing the interplay of cultural and social dynamics in influencing AI adoption. It offers actionable recommendations for educators, policymakers, and technology vendors to promote AI integration in accounting education and prepare students for AI-driven professional environments. |
| first_indexed | 2025-11-15T14:49:57Z |
| format | Article |
| id | upm-121055 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T14:49:57Z |
| publishDate | 2025 |
| publisher | Duzce University, Faculty of Education |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-1210552025-10-24T01:17:41Z http://psasir.upm.edu.my/id/eprint/121055/ AI adoption in accounting education: a UTAUT-based analysis of mediating and moderating mechanisms Han, Mengrong Mustafa, Hasri Kharuddin, Saira This study investigates the adoption and usage of artificial intelligence (AI) technologies among Chinese undergraduate accounting students, focusing on the roles of Social Influence (SI), Behavioral Intention (BI), and Actual Usage (AU), while examining the mediating effect of BI and the moderating effect of Voluntariness of Use (VOU). By extending the Unified Theory of Acceptance and Use of Technology (UTAUT) model, it addresses gaps in understanding the social and behavioral factors influencing AI adoption within the educational context. A quantitative research design was employed, utilizing Partial Least Squares Structural Equation Modeling. Data was collected through a self-administered survey distributed via the Wenjuanxing platform, with responses from 362 Chinese undergraduate accounting students analyzed to test the hypothesized relationships. The findings reveal that SI significantly affects both BI and AU, with BI serving as a partial mediator in the SI-AU relationship. However, VOU did not exhibit a significant moderating effect on the SI-BI pathway. These results provide insights into the dual role of SI and the importance of fostering positive attitudes toward AI adoption among students. This study contributes to the literature by extending the UTAUT model in an educational setting, emphasizing the interplay of cultural and social dynamics in influencing AI adoption. It offers actionable recommendations for educators, policymakers, and technology vendors to promote AI integration in accounting education and prepare students for AI-driven professional environments. Duzce University, Faculty of Education 2025 Article PeerReviewed text en cc_by_4 http://psasir.upm.edu.my/id/eprint/121055/1/121055.pdf Han, Mengrong and Mustafa, Hasri and Kharuddin, Saira (2025) AI adoption in accounting education: a UTAUT-based analysis of mediating and moderating mechanisms. Journal of Pedagogical Research, 9 (2). pp. 191-205. ISSN 2602-3717 https://www.ijopr.com/article/ai-adoption-in-accounting-education-a-utaut-based-analysis-of-mediating-and-moderating-mechanisms-15933 10.33902/JPR.202532831 |
| spellingShingle | Han, Mengrong Mustafa, Hasri Kharuddin, Saira AI adoption in accounting education: a UTAUT-based analysis of mediating and moderating mechanisms |
| title | AI adoption in accounting education: a UTAUT-based analysis of mediating and moderating mechanisms |
| title_full | AI adoption in accounting education: a UTAUT-based analysis of mediating and moderating mechanisms |
| title_fullStr | AI adoption in accounting education: a UTAUT-based analysis of mediating and moderating mechanisms |
| title_full_unstemmed | AI adoption in accounting education: a UTAUT-based analysis of mediating and moderating mechanisms |
| title_short | AI adoption in accounting education: a UTAUT-based analysis of mediating and moderating mechanisms |
| title_sort | ai adoption in accounting education: a utaut-based analysis of mediating and moderating mechanisms |
| url | http://psasir.upm.edu.my/id/eprint/121055/ http://psasir.upm.edu.my/id/eprint/121055/ http://psasir.upm.edu.my/id/eprint/121055/ http://psasir.upm.edu.my/id/eprint/121055/1/121055.pdf |