Abstract:

ABSTRACT As a result of developments in information technology, software accounting, cloud accounting, robotic process automation, and artificial intelligence are increasing in the field of accounting and auditing, as in all other fields. As a result of these developments, employers are expected to prefer individuals who can soon use these technologies in new recruitment. Therefore, those who will do the accounting profession in the future must be willing and prone to use these technologies. In this context, the study aims to determine the tendencies of university students, who are future accountants, towards using artificial intelligence in the accounting field through the technology preparation and technology acceptance model. For this purpose, a questionnaire was applied to the students of the accounting department that received an associate degree education at Akdeniz University. At the end of the study, it was determined that the students' adoption level of technology readiness directly affected their perceived usefulness and perceived ease of use. At the same time, their perceived ease of use and attitudes directly affected their level of adoption of artificial intelligence technologies. Furthermore, the level of adoption of artificial intelligence technologies by women and men is very close to each other, and there is no difference in gender variables.

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