ACCOUNTING MEETS AI: THE INFLUENCE OF TECHNOLOGY READINESS AND HEDONIC MOTIVATION ON STUDENTS’ ADOPTION INTENTION

Ulfah Tika Saputri (Politeknik Negeri Sriwijaya)
Meilinda Dwi Anugrah (Politeknik Negeri Sriwijaya)
Kurnia Widya Oktarini (Politeknik Negeri Sriwijaya)
Devi Febrianti (Politeknik Negeri Sriwijaya)
Edy Firza (Politeknik Negeri Sriwijaya)

TECHNOBIZ : International Journal of Business
Vol. 8 No. 1 (2025): April 2025

This study aims to examine the mediating effect of hedonic motivation on the relationship between technology readiness and the intention to adopt AI technology in the learning process of accounting students at vocational higher education institutions. A purposive sampling technique was employed, resulting in 500 respondents who met the predefined criteria and were included as the study sample. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that technology readiness does not have a direct effect on the intention to adopt AI in the learning process. Instead, hedonic motivation serves as a mediating variable, linking technology readiness to the intention to adopt AI-based technology among accounting students in vocational higher education.