Purpose: This study aims to examine the effects of unconscious bias, professional skepticism, and audit complexity on fraud risk assessment quality, and to evaluate the moderating role of whistleblowing climate within organizational audit settings. Methodology/approach: A quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM) was applied to data collected from 70 internal auditors working in manufacturing firms in Gresik, Indonesia. The analysis included assessment of the measurement model and hypothesis testing for both direct and moderating effects. Findings: Results show that professional skepticism significantly improves the quality of fraud risk assessment. Conversely, unconscious bias and audit complexity have negative but statistically insignificant effects. Whistleblowing climate significantly moderates and enhances the influence of professional skepticism but does not moderate the effects of unconscious bias or audit complexity. Practical implications: Organizations should reinforce professional skepticism through structured training and strengthen ethical infrastructures, particularly whistleblowing systems, to support auditor judgment in fraud detection. Originality/value: This study integrates behavioral auditor factors with ethical organizational context, offering new empirical evidence on how whistleblowing climate interacts with auditor characteristics in shaping fraud risk assessment quality.
Purpose: This study aims to evaluate the application of the Global Reporting Initiative (GRI) standards in the sustainability report of PT Pertamina (Persero) for the 2021-2023 period and analyze the potential for greenwashing practices in the report. Methodology/approach: Utilizing the content analysis method, this study assessed the quality of the report based on GRI principles, both quantitatively and qualitatively. Findings: PT Pertamina (Persero) consistently enhances its sustainability report disclosure quality, with general disclosures reaching 100% over three years. Material topic disclosure is expected to increase from 70% (2021) to 94% (2023). The Greenwashing Index (GI) stabilized at 0.72, indicating low greenwashing levels. Results suggest a strong commitment to transparency and accountability, but ongoing evaluation of greenwashing practices is necessary. Practical implications: This study contributes significantly to understanding the effectiveness of GRI implementation in the Indonesian oil and gas sector and provides recommendations for other companies and regulators to enhance the quality of sustainability reports. Originality/value: This study analyzes the quality of sustainability reports both quantitatively and qualitatively. The researcher also added an analysis of greenwashing practices.
Purpose: This study aims to examine how digital financial literacy influences investment decision-making among Generation Z, with a focus on the mediating role of financial technology. Methodology/approach: This study uses a quantitative approach with data collection through questionnaires distributed to 254 Generation Z respondents in South Sumatra who actively use FinTech-based investment platforms. Data analysis was conducted using the Structural Equation Modelling (SEM-PLS) method to test the relationship between hypothesized variables Findings: The results show that digital financial literacy, represented by knowledge and attitude does not directly influence investment decisions (investment intention and action). Indirectly, digital financial literacy, represented by knowledge and attitude has a significant influence on investment decisions (investment intention and action) mediated by the use of financial technology. FinTech acts as a bridge that transforms knowledge into investment behavior. Practical implications: This research contributes to the development of digital financial behavior literature as well as practical implications for policymakers, educators, and FinTech companies in designing financial literacy programs and digital platforms that support responsible investment among the young digital generation. Originality/value: This study fills a gap in the literature regarding the link between digital financial literacy and investment decisions in the context of FinTech use.
Purpose: This research aims to develop a green accounting model in Village-Owned Enterprises (V-OEs), develop grounded theory, and see its impact on village SDGs to be able to realize a green village. Methodology/approach: This research employed a qualitative approach based on grounded theory, with data collection using triangulation. The research subjects were the Sugih Mukti and Margamakmur V-OEs, which were categorized as advanced V-OEs by the Ministry of Villages. Findings: This study provides a clear reference regarding the feasibility of developing green accounting in V-OEs by presenting environmental financial accounts and reports. This study also successfully developed a grounded theory—public sector sustainability theory, demonstrating that V-OEs' existence impacts village SDGs and can encourage the creation of green villages. Practical implications: The theoretical implications of this research extend the theories presented—public sector sustainability theory, integrating QBL and Institutional Theory—in the context of V-OEs. Empirical implications include presenting a green accounting model for V-OEs, which has been proven to be implementable. Implications for the government include providing a basis for developing green accounting in the broader public sector. Originality/value: V-OEs Green Accounting Model and Public Sector Sustainability Theory.
Purpose: This study aims to examine the effect of financial reporting quality and investment effectivity on firm value, and to analyze how ESG disclosure moderates these relationships in manufacturing firms in Indonesia and Malaysia. The study further compares how differences in institutional maturity shape investor responses to transparency, accountability, and sustainability practices. Methodology/approach: This research uses secondary data obtained from annual reports and sustainability reports of manufacturing companies listed in Indonesia and Malaysia from 2020 to 2024. Panel data regression was conducted using EViews 12 to evaluate the direct and moderating effects and to compare patterns across the two emerging markets. Findings: The results reveal contrasting valuation mechanisms between Indonesia and Malaysia. In Indonesia, financial reporting quality does not influence firm value, but investment effectivity plays a significant positive role, reflecting investor sensitivity to firms’ capital allocation efficiency. However, ESG disclosure does not strengthen the impact of either financial reporting quality or investment decisions. In Malaysia, financial reporting quality significantly enhances firm value, while investment effectivity shows no direct effect. ESG disclosure negatively moderates the relationship between financial reporting quality and firm value and does not moderate the effect of investment effectivity, suggesting that standardized sustainability reporting may dilute rather than reinforce financial signals in a more mature governance environment. Practical implications: These findings suggest that firms in emerging markets can strengthen valuation not only through financial performance but also through sincere sustainability communication. Improved ESG disclosure can amplify the impact of investment decisions, especially in institutional environments where reporting standards are still evolving. Originality/value: This study provides comparative evidence from Indonesia and Malaysia on how ESG disclosure reshapes the relevance of financial reporting quality and investment effectivity in determining firm value. It contributes to the growing literature by showing that institutional maturity and authentic disclosure practices play a crucial role in defining the meaning of corporate value in Southeast Asia.
Purpose: This research aims to reveal the role of local wisdom in business management and accounting practices in Micro, Small, and Medium Enterprises (MSMEs), with a focus on the production of suwar-suwir as a typical culinary of Jember. Methodology/approach: This research uses a qualitative approach with a case study method on UD Primadona, one of the oldest producers of shredded voices in Jember. Data was collected through in-depth interviews, direct observation, and document analysis. Findings: The results of the study show that local wisdom plays an important role in forming a management and accounting system that is in accordance with the socio-cultural context of the local community. Accounting practices at UD Primadona are carried out by prioritizing transparency, employee participation, and simple but routine record-keeping, which reflects community values. This study concludes that the application of local wisdom not only strengthens the cultural identity of MSMEs, but also contributes to business sustainability and regional economic development. Practical implications: These findings provide important implications for the development of a local culture-based accounting model as a strategy for empowering MSMEs in Indonesia. Originality/value: The novelty of this research is to examine the role of local wisdom in MSME accounting practices with a specific case study on the production of typical Jember suwar-suwir, which has not been explored much before.
Research objectives: This research endeavors to investigate the impact of the implementation of the Core Tax System on the quality of tax accounting, with transparency serving as a mediating variable among corporate taxpayers in Indonesia.. Methods: This research employs a quantitative approach using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The data were collected through questionnaires distributed to 150 respondents who are directly involved in tax reporting activities in companies located in Pekanbaru, Riau. The sampling technique used purposive sampling, and data were analyzed using SmartPLS. Results: The empirical findings indicate that the Core Tax System exerts a positive and statistically significant influence on transparency, while transparency demonstrates a robust positive impact on the quality of tax accounting. Moreover, the Core Tax System is observed to have a direct impact on the quality of tax accounting. Additionally, evidence suggests that transparency serves as a partial mediator in the association between the Core Tax System and the quality of tax accounting. The proposed model accounts for 41% of the variance in transparency and 57% in the quality of tax accounting. Practical implications: The results indicate that enterprises ought to not merely implement digital taxation frameworks but also augment transparency protocols to elevate the standards of tax accounting. For legislators, reinforcing system interoperability and ensuring data availability is crucial in order to optimize the efficacy of digital taxation initiatives. Originality/novelty: This research enriches the academic discourse by presenting transparency as a mediating construct within the nexus connecting the Core Tax System and the quality of tax accounting. Furthermore, it amalgamates agency theory with the framework of accounting information systems to elucidate the underlying mechanisms associated with the implementation of digital taxation.
Purpose: This study aims to analyze the effect of profitability, Corporate Social Responsibility (CSR), and Carbon Emission Disclosure (CED) on tax avoidance in transportation companies listed on the Indonesia Stock Exchange (IDX), as well as to examine the role of leverage as a moderating variable. Methodology/approach: This study uses a quantitative approach with panel data obtained from financial reports and sustainability reports of companies in the transportation sector during the period 2020–2024. The research sample consisted of 28 companies with a total of 140 observations selected using purposive sampling. Data analysis was performed using panel data regression with the Random Effect Model (REM) and processed using EViews 13. Findings: The results show that profitability, as measured by Return on Assets (ROA) and Carbon Emission Disclosure (CED), has a positive and significant effect on tax avoidance, while CSR has no significant effect. Leverage does not moderate the relationship between profitability and tax avoidance, but it has been proven to strengthen the influence of CSR on tax avoidance and weaken the influence of CED on tax avoidance. The research model has a strong explanatory power for variations in tax avoidance. Practical implications: These findings have important implications for tax authorities and regulators to improve risk-based supervision by considering the financial performance, sustainability practices, and funding structure of transportation companies. For companies, the results of this study emphasize the need to align tax strategies with CSR practices and environmental transparency more consistently in order to avoid reputational and legitimacy risks amid increasing demands for transparency. Meanwhile, for investors, these findings provide a basis for assessing corporate governance quality by considering the interrelationship between sustainability, financial structure, and tax behavior. Originality/value: This study offers novelty by integrating profitability, CSR, and carbon emission disclosure into a single tax avoidance analysis framework and testing the role of leverage as a moderating variable in the transportation sector, which is still relatively understudied in the context of emerging markets such as Indonesia.
Purpose: This study investigates the relationship between asset diversification and Islamic bank stability by incorporating profitability as a mediating variable and managerial ownership as a moderating variable. The study aims to determine whether diversification contributes to financial resilience and whether internal governance mechanisms reinforce this effect. Methodology/approach: Using panel data from Islamic banks in OIC Asian countries during 2020–2024, the analysis applies Hayes’ PROCESS Model 15, allowing the simultaneous examination of mediation and moderation effects within a single analytical framework. Findings: The results show that managerial ownership plays a decisive role in influencing Islamic bank stability, with evidence pointing to a destabilizing governance effect. Conversely, asset diversification and profitability do not demonstrate a meaningful relationship with stability. Additional analysis indicates that profitability does not mediate the diversification stability nexus, and managerial ownership does not condition these relationships. These findings highlight the dominant role of governance incentives over diversification strategies in explaining stability outcomes among Islamic banks. Practical implications: The study enriches the agency–governance discourse in Islamic finance and offers policy insights for strengthening the long-term resilience of Islamic banks. Originality/value: The research introduces a moderated mediation framework integrating diversification, profitability, and managerial ownership using Hayes’ PROCESS Model 15 in the context of OIC Asian Islamic banks.
Purpose: This study examines how Accounting Information System (AIS) adoption and user satisfaction contribute to public value creation in the implementation of Indonesia’s Institutional Financial Application System (SAKTI), addressing the limited empirical understanding of value creation mechanisms in mandatory government information systems. Method/Approach: This research applies a quantitative design based on survey data from 99 active SAKTI users across provincial and district offices of the Ministry of Religious Affairs in Central Sulawesi. Structural equation modeling was employed to analyze the relationships among variables. Findings: The results show that system quality significantly drives AIS adoption, while information quality and organizational IS service quality primarily influence user satisfaction. Critically, AIS adoption has a significant positive effect on public value, whereas user satisfaction does not. This indicates that, in mandatory public sector systems, public value is institutionalized through consistent and integrated system adoption rather than through individual affective evaluations. Practical Implications: The practical implications of this research suggest that SAKTI needs to be managed and evaluated as an institutional mechanism for public value creation, not as a user-oriented information system. Therefore, policies within DJPb and the Ministry of Finance should prioritize system reliability, mandatory adoption, and process integration as key levers to strengthen fiscal accountability, transparency, and legitimacy of state financial management to create sustainable public value. Originality/Value: This research extends DeLone and McLean's Information Systems Success Model through the integration of Public Value Theory by asserting that system adoption is the main path of public value creation in the mandatory government financial system.
Purpose: This study aims to examine the effect of solvency and company size on the timeliness of financial reporting, both simultaneously and partially, in energy sector companies. Methodology/Approach: This research employs a quantitative approach using multiple linear regression analysis. The sample consists of 87 energy sector companies listed on the Indonesia Stock Exchange during the 2023–2024 period. The study uses secondary data derived from published annual financial reports. Findings: The results indicate that solvency and company size simultaneously influence the timeliness of financial reporting. Partially, solvency has a negative effect on reporting timeliness, suggesting that companies with higher leverage levels tend to delay financial reporting. Conversely, company size has a positive effect, indicating that larger companies are more likely to report their financial statements in a timely manner. Practical Implications: The findings provide insights for investors, regulators, and company management regarding the importance of maintaining healthy financial structures and adequate organizational resources to ensure timely financial reporting. Originality/Value: This study contributes updated empirical evidence on the determinants of financial reporting timeliness within the energy sector context, particularly during the 2023–2024 period. It enriches the literature by examining solvency and company size as key financial characteristics influencing reporting discipline.
Purpose: This study aims to investigate the influence of government image as a moderating variable on the relationship between tax morale towards tax compliance Methodology/approach: This study used a descriptive survey method on Small Medium Enterprises (SMEs) in East Java Province, Indonesia, which was distributed online. This research employed PLS-SEM to analyse data from 126 SMEs. Findings: The findings of this study revealed that the government's image strengthens the influence of tax morale on tax compliance and the tax morale have a significant positive relationship with tax compliance Practical implications: This study presents practical implications for the government to improve the government's image by improving the quality of public services, transparency in tax administration, integrity of tax officials, and effective and accountable public communication. Originality/value: The novelty of this study lies in the use of government image as a moderating variable, referring to attribution theory and social exchange theory as an explanation for the newest phenomenon.
Purpose: This study aims to analyze the effect of capital intensity, profitability, and leverage on tax avoidance, as well as to examine the role of liquidity as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange during 2020–2024. Methodology/approach: The research employed a quantitative associative approach using panel data regression with the Moderated Regression Analysis (MRA) technique. The sample consists of 151 companies (755 firm-year observations) selected through purposive sampling. Data were analyzed using the Fixed Effect Model based on Chow, Hausman, and LM tests. Findings: The results showed that profitability had a significant positive effect on tax avoidance, while capital intensity and leverage did not. Liquidity proved to be a pure moderator, weakening the effect of capital intensity and leverage on tax avoidance, but it was unable to moderate the effect of profitability. Practical implications: The findings highlight the importance for regulators to consider firms’ liquidity conditions when designing tax enforcement policies, as financially strong firms tend to show higher voluntary compliance. Originality/value: This study contributes by incorporating liquidity as a moderating variable in the relationship between internal firm characteristics and tax avoidance an approach rarely examined in prior Indonesian tax compliance research
Purpose: This study aims to examine digital platforms adoption in the Malang city culinary industry by using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) approach with environmental turbulence as moderator. Methodology/approach: Primary data is collected from 413 micro and small business owners in Malang through questionnaires. The data was analyzed using the Partial Least Square (PLS) statistical technique to test the relationship between variables. Findings: The results of this study indicate that the adoption of digital platforms in the Malang City culinary industry is influenced by performance expectancy, social influence, hedonic motivation, price value, and habit, all of which drive an increase in behavioral intention. Conversely, effort expectancy and facilitating conditions do not influence behavioral intention. Furthermore, facilitating conditions, habit, and behavioral intention influence digital platform adoption. Moderator analysis shows that environmental turbulence plays varied roles in shaping user adoption. Environmental turbulence strengthens the impact of performance expectancy on individuals’ intention to adopt a digital platform. Conversely, its moderating effect is reversed when it interacts with habit in predicting digital platform adoption. The study also reveals that environmental turbulence does not moderate the relationship between price value and behavioral intention. Practical implications: This study confirms that culinary businesses need to maximize digital platforms by improving the benefits, efficiency and reliability of their services. Marketing based on social influence, customer reviews and community collaboration is important to attract users. The user experience needs to be enhanced through attractive design and loyalty programs. Businesses must also maintain service quality and ease of access to ensure continued use. In an unstable environment, technology must be utilized as an adaptation tool to improve resilience and speed of response to market changes. Originality/value: This study adds the moderating variable of environmental turbulence, which is believed to have a combined effect on the relationship between exogenous and endogenous variables, with the aim of addressing the inconsistency of previous research findings. This study also uses questionnaires distributed to micro and small businesses in Malang City, thereby producing research findings that are relevant to current conditions.
Purpose: This research aims to examine the role of digital literacy and lifestyle in strengthening financial inclusion among Generation Z, with the usage of the Quick Response Code Indonesian Standard (QRIS) as a mediating variable. Methodology/approach: This study employs a quantitative approach using a cross-sectional survey design. Data were composed from students of faculties of economics and business at several universities in South Sulawesi using purposive sampling techniques. Path analysis was applied to analyze the relationships among digital literacy, lifestyle, QRIS usage, and financial inclusion. Findings: The discoveries present that digital literacy and lifestyle have a significant influence on QRIS usage. Furthermore, QRIS usage plays a mediating role in strengthening the correlation between digital literacy, lifestyle, and financial inclusion among Generation Z. Practical implications: The outcomes give practical insights for policymakers, financial institutions, and educational institutions in constructing strategies to strengthen financial inclusion through digital payment systems targeting Generation Z. Originality/value: This study offers empirical evidence on the mediating part of QRIS in financial inclusion, an area that remains underexplored in the context of Generation Z in Indonesia.
Purpose: This study aims to empirically measure the influence of green accounting and GCG on performance, with capital structure as a mediating variable and size as a moderating variable, across cyclical and non-cyclical sectors of companies listed on the IDX for the 2019-2023 period. Methodology/approach: This study uses a quantitative approach with partial least squares-structural equation modeling (PLS-SEM). Using purposive sampling to collect data observations of 41 companies in 5 years, with a total of 205 observations. Findings: green accounting does not directly affect performance, while GCG has a significant effect on performance and capital structure. Capital structure mediates the relationship between green accounting and GCG to performance. The size of the company does not moderate. Practical implications: Companies must optimize their capital structures and strengthen GCG to support sustainable investment; Green Accounting needs to be integrated into financial planning to improve the quality of sustainability reporting. Regulators and financial institutions are expected to incentivize and strengthen policies on capital structure that are relevant for companies. Originality/value: This study structurally examines green accounting and GCG on performance, with capital structure as a mediating variable and size as a moderating variable, a combination that has not been explored in prior studies.
Objective: This research seeks to evaluate the impact of internal control on accounting conservatism while also analyzing managerial ability fuctions as a moderating variabel. Methodology/approach: The research adopts a quantitative approach by utilizing financial statement data from manufacturing companies listed on the indonesia Stock Exchange (IDX) over the 2018-2023. The sampel was detemined using purposive sampling, yielding 124 companies each year and the anaysis was conducted with Eviews. Findings: The study’s finding demonstrate that internal control and managerial ability influence accounting conservatism. However, managerial ability weakens the moderating effect, suggesting that higher managerial ability can substitute for internal control in influencing the level of accounting conservatism. Practical implications: Previous research has generally examined determinants of accounting conservatism in isolation, such as internal control or managerial characteristics. However, managerial ability as a moderation variable in the link between internal control and accounting conservatism is still rarely explored, thus opening up space for this study. Originality/value: Novelty of study lies in the testing of managerial ability a moderation variable that is able to strengthen or weaken the influence of internal control in accounting conservatism.
Purpose: This study examines the impact of foreign ownership and earnings management on transfer pricing decisions in Indonesian manufacturing firms, with a focus on earnings management as a moderating variable. Methodology/approach: Analyzing panel data from 25 basic industrial and chemical sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022 using EViews 13. Findings: Foreign ownership significantly increases transfer pricing, consistent with multinational tax optimization strategies. Earnings management shows no significant effect on transfer pricing and does not moderate the relationship between foreign ownership and transfer pricing, indicating these factors operate independently. Practical implications: Policymakers should enhance international tax coordination and implement stricter transparency measures to curb profit shifting. Firms are encouraged to strengthen governance frameworks to align transfer pricing policies with operational needs and regulatory compliance. Originality/value: The study contributes to the discourse on corporate tax strategies in emerging markets, particularly about tax-base depletion and profit shifting (BEPS) risks.
Purpose: This study aims to investigate the effect of Environmental, Social, and Governance (ESG) disclosure and Financial Reporting Quality (FRQ) on firm value, with Financial Constraint (FC) as a moderating variable. The research focuses on manufacturing companies in Indonesia and Malaysia. Methodology/approach: The study employs panel data analysis using EViews 12 software. The sample consists of publicly listed manufacturing firms from Indonesia and Malaysia. ESG disclosure and FRQ are measured based on secondary data from annual and sustainability reports, while FC serves as the moderating variable to test its conditional impact on the main relationships. Findings: The results indicate that ESG disclosure significantly enhances firm value by fostering investor confidence and strengthening corporate legitimacy. Conversely, FRQ does not directly affect firm value, suggesting that financial transparency alone is insufficient without ethical and sustainable commitments. Furthermore, FC strengthens the relationship between ESG disclosure and firm value, implying that firms maintaining sustainability initiatives under financial constraints are perceived as more resilient and trustworthy. However, FC does not moderate the relationship between FRQ and firm value. Practical implications: The findings highlight the importance for managers and policymakers to integrate transparency and sustainability as complementary strategies for long-term value creation. Companies should not only focus on financial reporting quality but also enhance ESG performance to attract responsible investors and maintain legitimacy in competitive markets. Originality/value: This study contributes to the limited comparative literature on Indonesia and Malaysia by integrating ESG disclosure, financial reporting quality, and financial constraints into a single model. It emphasizes that firm value in the modern era is increasingly shaped by honesty, accountability, and resilience under financial challenges.
Objective: This study aims to analyze how digital exposure in the learning process and personality characteristics interact in shaping accounting students’ readiness to use Artificial Intelligence (AI) based accounting systems. The study integrates three main constructs digitalization of the learning environment (X1), the personality dimension of openness to experience (X2), and students’ psychological readiness (Z) into a unified structural model framework. This approach is developed to address the limitations of previous studies that generally examined these three variables separately, and therefore have not been able to comprehensively explain how digital technology exposure and individual characteristics simultaneously shape readiness to adapt to AI technology. Methodology/Approach: This study employs a quantitative approach with an explanatory research design aimed at testing the relationships among variables within the proposed model. A total of 150 accounting students from several universities in Indonesia participated as research respondents. Data were collected through structured questionnaires and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The analysis stages included testing both the measurement model and the structural model, including indicator reliability, composite reliability, Average Variance Extracted (AVE), and discriminant validity using the Heterotrait–Monotrait Ratio (HTMT) approach. The structural model was evaluated through model fit indices such as SRMR and NFI, multicollinearity analysis using the Variance Inflation Factor (VIF), and model explanatory power through the R-square value and effect size (f²). To ensure the absence of common method bias, this study also applied the Harman single factor test and the full collinearity test. In addition, the testing of direct and indirect relationships, as well as the mediating role, was analyzed using the Variance Accounted For (VAF) calculation. Findings: The findings indicate that students’ readiness to adopt Artificial Intelligence (AI) based accounting systems is shaped through the interaction between digital learning exposure, the level of openness to experience, and students’ psychological readiness. A digitized learning environment contributes to enhancing students’ understanding and confidence when using AI-based tools, while the openness trait encourages the development of a more constructive attitude toward technological innovation. These findings affirm that readiness for AI implementation in accounting education is not determined solely by the availability of digital infrastructure, but is also strongly influenced by students’ emotional readiness and cognitive capacity. In this context, psychological readiness plays an important role as a connecting mechanism that transforms technological experiences and personality characteristics into actual adaptive capability. Practical Implications: This study provides recommendations for universities seeking to accelerate digital transformation in accounting education. Such efforts can be implemented through the development of AI integrated learning platforms, the optimization of Learning Management Systems (LMS), and the integration of cloud-based accounting applications into learning practices. In addition to strengthening technological infrastructure, educational institutions also need to pay attention to students’ psychological readiness, including the development of emotional regulation skills, the reduction of technology-related anxiety, and the enhancement of confidence in using AI based systems. Learning strategies should also consider students’ personality characteristics so that the process of technological adaptation can occur more effectively. Furthermore, improving lecturers’ competencies, providing AI literacy training, and establishing collaborations with industry are important steps to ensure alignment between academic competencies and technological demands in the workplace. Originality/Value:This study offers an integrative framework that simultaneously connects the digitalization of learning, personality factors, and psychological readiness in explaining readiness to adapt to AI an area that has rarely been comprehensively examined in accounting education research. The study not only strengthens the validity of theoretical pathways derived from the UTAUT theory, Big Five Personality, and Emotional Intelligence, but also provides a conceptual contribution by emphasizing the role of partial mediation as a key mechanism in shaping AI adaptation readiness among accounting students.
