Role of Technological Readiness on the Adoption of Artificial Intelligence in the Accounting Profession

Abstract

The internet of things (IoT) is changing the paradigm in every aspect of human life. IoT embedded with big data is sparking the adoption of artificial intelligence (AI) in the business field. Subsequently, this study investigates the role of technological readiness in adopting artificial intelligence (AI) in the accounting profession of Bangladesh. To analytically assess the impact of technological readiness on the adoption of AI, four dimensions of technological readiness (TR) have been measured: TR optimism, TR innovativeness, TR discomfort, and TR insecurity. A self-administered closed-ended questionnaire is developed and distributed among the students studying accounting in various public universities in Bangladesh. Six hundred eight responses are recorded and used to test this study's hypothetical relationships. Findings reveal that TR optimism and TR innovativeness have a positive and significant relationship with AI adoption. TR insecurity and TR discomfort have a negative and significant relationship with AI adoption.