Abstract:

Purpose- The purpose of this study is to test technology acceptance model for internet of things (IoT) among accounting and finance students. Internet of things refers the interconnection between devices via internet including mechanical and digital objects. The advancements in internet technology, wireless communication, microelectromechanical systems (MEMS) and radio frequency identification (RFID) created a world of interconnected devices. The term IoT is used in conjunction with all the devices that send data to each other, including appliances which are used in our daily lives. Since IoT has a wide range of use in Finance and Accounting, its acceptance among accounting and finance students is important. Methodology- In this study, a quantitative research has been conducted by using survey method. In this research, following a literature review, technology acceptance of IoT among Accounting and Finance students have been tested by using appropriate statistical techniques. Findings- Findings of the study imply that there is positive correlation between research variables. This result shows that participants are ready to accept technological developments in IoT. Conclusion- As a result of the study, it is tested technology acceptance among accounting and finance students for Internet of Things (IoT). The technological advancements in IoT increase the level of automation and have a wide range of usage in accounting and finance, primarily in banking. Therefore, its level of acceptance between accountants and finance managers is important.

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