Behavioral Intention to Use Artificial Intelligence (AI) Among Accounting Students: Evaluating the Effect of Job Relevance

This research meticulously evaluates the influence of job relevance on accounting undergraduates' behavioral intentions toward utilizing artificial intelligence(AI), scrutinizing the mediating role of perceived usefulness. Anchored in the extendedtechnology acceptance model (TAM), this study employs a cross-sectional, survey-basedmethodology to gather data from 136 undergraduate students across various public andprivate Malaysian universities. The empirical evidence elucidates that job relevance positively influences the students’ behavioral intentions regarding AI integration. In tandem,perceived usefulness emerges as a significant mediator, revealing its critical role in this relationship, thus manifesting a partial mediation effect. The findings highlight the necessityof strategically reconfiguring accounting education curricula to incorporate pedagogicalapproaches aligned with the influential factors of job relevance and perceived usefulness,thereby intensifying students’ intentions to engage with AI in academic and professionalsettings. Such an educational evolution is paramount, equipping accounting students withthe requisite competencies and insights to navigate the accounting profession’s rapidlytransforming, technologically driven landscape.