Exploring accounting student perception toward the use of accounting data analytics tools in higher education: Evidence from Kuwait

This study examines accounting students' perceptions toward the use of accounting data analytics (ADA) tools in higher education, with particular emphasis on the factors influencing their behavioral intention to adopt such tools. In response to the growing demand for data-driven skills in the accounting profession, the study explores how perceived usefulness, perceived ease of use, perceived challenges, and students' technical background shape their intention to use ADA tools. Drawing on the Technology Acceptance Model (TAM), the study employs a quantitative research design using survey data collected from undergraduate accounting students at a higher education institution in Kuwait. The measurement instrument was developed based on prior literature, and the data were analyzed using descriptive statistics and regression analysis to examine the relationships between the study variables. The results indicate that perceived usefulness and perceived ease of use are positively and significantly associated with students' behavioral intention to use accounting data analytics tools. In contrast, perceived challenges exhibit a significant negative relationship with behavioral intention. Additionally, students' technical background is found to play a significant role in shaping their intention to adopt ADA tools. This study contributes context-specific empirical evidence on students’ perceptions of accounting data analytics tools within a Middle Eastern higher education setting. The findings provide practical insights for accounting educators and curriculum designers seeking to enhance the effective integration of data analytics into accounting education.