Steering the Artificial Intelligence Landscape: Technological Readiness and Acceptance of Accountancy Students.

In the vast arena of human advancement, artificial intelligence serves as a transformational force offering boundless possibilities. This study determined the relationship between technology readiness and technology acceptance of artificial intelligence by accountancy students. The study used a descriptive-correlational research design and a complete enumeration technique. The data were gathered from one hundred twenty-five (125) students from the Bachelor of Science in Accountancy program. The technology readiness level of accountancy students in terms of optimism and insecurity is high, while innovativeness and discomfort are moderately high. Moreover, the level of technology acceptance of accountancy students in terms of usefulness and ease of use is also high. The study reveals a significant relationship between technology readiness and technology acceptance of artificial intelligence among accountancy students. With a comprehensive examination of accounting students' readiness and acceptance levels towards artificial intelligence, the study offers essential insights into accounting students' readiness for the seamless integration of artificial intelligence into their academic and professional endeavors. [ABSTRACT FROM AUTHOR]