| Summary: | Focusing on the transformative impact of Artificial Intelligence (AI) and
technology in accounting education, this study examines how AI readiness,
as a mediating variable, and technology readiness, as a moderating variable,
affect the learning performance of accounting students. The study used
structural equation modelling (SEM) and multilevel analysis to construct a
comprehensive theoretical framework with communicative, interactive,
mobile and autonomous as the core constructs. Through a large-scale
questionnaire survey (N=1000) of accounting students in several
universities across China, this study revealed the mediating mechanism of
AI readiness between educational technology characteristics and learning
outcomes, as well as the moderating effect of technology readiness. The
findings indicated that AI readiness significantly enhanced the positive
effects of communicativeness, interactivity, mobility, and autonomy on
learning performance, while technology readiness strengthened this
mediating effect. This study not only enriches the theoretical knowledge in
the field of accounting education, but also provides empirical evidence for
colleges and universities to formulate AI-integrated education strategies
and enhance students' digital literacy, which is of great significance in
promoting the modernisation of accounting education and cultivating highquality accounting talents adapted to the smart era.
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