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AI adoption: a new perspective from accounting students in Vietnam

Hung Quang Bui et al.

Journal of Asian Business and Economic Studies2025https://doi.org/10.1108/jabes-06-2024-0300article
ABDC B
Weight
0.54

Abstract

Purpose This study aims to examine the factors affecting accounting students’ adoption of artificial intelligence (AI) in Vietnam. Design/methodology/approach This study employs an empirical analysis based on hand-collected data from 275 accounting students in Ho Chi Minh City, Vietnam. The study model was performed using the partial least squares structural equation modelling methodology, facilitated by SmartPLS 4.0. Findings The study results show that perceived usefulness, perceived ease of use (PEOU), AI literacy, social influence (SI), facilitating conditions and technology readiness are positively associated with AI adoption by accounting students. The findings suggest the important role of SI in shaping the relationship between PEOU and AI adoption. Research limitations/implications This study is limited to universities in Ho Chi Minh City, Vietnam, with a small sample size, which may reduce the generalisability of findings to other cities in Vietnam or other countries due to different regulations. Future research could examine comparative and cross-country analyses within similar institutional settings. Practical implications The study findings suggest that universities should consider offering more AI-related subjects to improve students’ AI proficiency and capacity. Originality/value This study examines the determinants of AI adoption by accounting students in Vietnam, addressing a previously unexplored area in the literature.

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https://doi.org/https://doi.org/10.1108/jabes-06-2024-0300

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@article{hung2025,
  title        = {{AI adoption: a new perspective from accounting students in Vietnam}},
  author       = {Hung Quang Bui et al.},
  journal      = {Journal of Asian Business and Economic Studies},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1108/jabes-06-2024-0300},
}

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Evidence weight

0.54

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.52 × 0.4 = 0.21
M · momentum0.72 × 0.15 = 0.11
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.