The Sustainable Development Goals (SDGs) serve as a blueprint for Malaysia's economic and social progress, with a strong emphasis on fostering innovation and ensuring quality education. This study explores the adoption of Artificial Intelligence (AI) among accounting graduates in Malaysia, examining its potential to contribute to quality of education (SDG 4) and preparing graduates for a rapidly evolving job market (SDG 8). This study investigates the relationship between technology readiness (TR) and AI adoption (TA) among accounting students in Malaysian higher education institutions using self-efficacy as a mediator. The target sample consisted of 172 undergraduate students, and the results were acquired through an online survey. SmartPLS 4 was used to examine the suggested relationships using structural equation modeling. The results of this study seem to indicate that there is a positive correlation between the variables searched in this study. Furthermore, all hypotheses, 3 direct relationship and 1 mediating relationship were supported in this study. This study highlights the important of education institutions to include AI skills into their accounting curricula to assist generate a workforce that is better able to fulfill the increasing needs of the accounting profession. Additionally, graduates who possess these skills will have more opportunities for employment and career advancement.

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Artificial Intelligence and Accounting Education: A Pathway to Achieving SDGs in Malaysia

  • Noral Hidayah Alwi,
  • Bibi Nabi Ahmad Khan

摘要

The Sustainable Development Goals (SDGs) serve as a blueprint for Malaysia's economic and social progress, with a strong emphasis on fostering innovation and ensuring quality education. This study explores the adoption of Artificial Intelligence (AI) among accounting graduates in Malaysia, examining its potential to contribute to quality of education (SDG 4) and preparing graduates for a rapidly evolving job market (SDG 8). This study investigates the relationship between technology readiness (TR) and AI adoption (TA) among accounting students in Malaysian higher education institutions using self-efficacy as a mediator. The target sample consisted of 172 undergraduate students, and the results were acquired through an online survey. SmartPLS 4 was used to examine the suggested relationships using structural equation modeling. The results of this study seem to indicate that there is a positive correlation between the variables searched in this study. Furthermore, all hypotheses, 3 direct relationship and 1 mediating relationship were supported in this study. This study highlights the important of education institutions to include AI skills into their accounting curricula to assist generate a workforce that is better able to fulfill the increasing needs of the accounting profession. Additionally, graduates who possess these skills will have more opportunities for employment and career advancement.