Identifying NCA for Artificial Intelligence in Accounting and Auditing: Evidence from TAM and TPB Models

This study examines the factors that influence students' acceptance of artificial intelligence (AI) in accounting education.The data are investigated utilising a combined framework established on TAM and TPB.PLS-SEM analysis and a Necessary Conditions Analysis (NCA) were used to evaluate PU, PEU, ATT, and SN.The outcomes demonstrate that PU and PEU significantly affect ATT toward AI, as evidenced by their intentions to adopt AI tools for accounting.Additionally, students' perceptions of AI technologies are influenced by social norms (SN), which they receive from peers and teachers.In addition to contributing to a better understanding of how technology is adopted in educational contexts, the study offers valuable insights into instructional innovation and strategies that can enhance the relevance of accounting education during digital transformation.The implications of these findings are discussed, emphasising the need for educational programmes to adapt to the changing demands of the accounting profession.