Mediating effects of digital accounting skills on the relationship between technology readiness, artificial intelligence ethical awareness and artificial intelligence technology adoption among accountancy students : basis for a program.

Abstract

Despite the growing interest in artificial intelligence (AI) within accounting education, limited empirical evidence explains how technology readiness, ethical awareness, and digital competencies collectively influence students’ actual doption of AI technologies. This study examined the relationships among technology readiness, AI ethical awareness, digital accounting skills (DAS), and AI technology adoption, while also testing the mediating role of DAS and the moderating effects of AACCUP accreditation level and sex. Using a quantitative, cross-sectional research design, data were collected through a multi-stage sampling technique from 520 graduating accountancy students enrolled in 19 AACCUP-accredited state universities and colleges across six randomly selected administrative regions proportionately representing Luzon, Visayas, and Mindanao. Validated survey instruments were administered, and data were analyzed using descriptive statistics, correlation analysis, regression, and Partial Least Squares Structural Equation Modeling (PLS-SEM), including mediation and multigroup analyses. Results revealed moderate levels of technology readiness, high levels of AI ethical awareness, and very low levels of AI adoption. Technology readiness positively predicted AI adoption, whereas ethical awareness negatively predicted adoption but positively influenced digital accounting skills. The problem-solving dimension of DAS partially mediated the relationship between technology readiness and AI adoption and fully mediated the relationship between ethical awareness and adoption. Accreditation level significantly moderated the readiness–adoption relationship, with stronger effects observed in Level III programs compared to Level IV institutions, while sex did not significantly moderate any of the structural paths. The findings suggest that AI adoption in accounting education is predominantly skills-driven and context-dependent rather than an automatic consequence of technological readiness. Based on these results, the AI COUNTING PH Framework is proposed as a national initiative to promote sustainable, skills-based, and ethically grounded AI integration in Philippine accounting education.