Ascertaining accounting academics’ intention to use generalized audit software (gas) in accounting education

This study examines accounting academics’ intention to use Generalized Audit Software (GAS) in accounting education through the combined lens of Technology Readiness and the Technology Acceptance Model. It explores how technology readiness shapes perceived usefulness and perceived ease of use, and how these perceptions influence academics’ intention to adopt GAS in higher education. Data were collected from 270 accounting academics across 16 Malaysian polytechnics through a structured questionnaire, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings show that perceived usefulness and perceived ease of use significantly influence intention to use GAS. Technology readiness also has a significant positive effect on perceived ease of use, which fully mediates its relationship with intention to use. However, technology readiness does not directly influence perceived usefulness, possibly because many respondents have limited exposure to and experience with GAS. These findings suggest that technological confidence plays a more important role in shaping adoption than system complexity alone. The study offers useful implications for policymakers, academic leaders, and institutions by highlighting the value of targeted training, peer support, and institutional initiatives in strengthening curriculum innovation and reducing the digital skills gap in accounting education.