HRMARS - This conceptual study develops a contextual framework for understanding artificial intelligence adoption in Hong Kong’s undergraduate accounting education. Integrating the Unified Theory of Acceptance and Use of Technology with contextual readiness, the model emphasizes the moderating role of institutional infrastructure, faculty support, and ethical alignment. Synthesizing peer-reviewed literature from 2021 to 2025, the paper identifies performance expectancy, effort expectancy, social influence, and facilitating conditions as key predictors of behavioral intention and use behavior. The model offers theoretical refinement and practical guidance for stakeholders navigating AI integration across diverse educational environments.
Yanfang et al. (Sat,) studied this question.