The Impact of Artificial Intelligence Knowledge and Perception on Accounting Students' Career Readiness in the Digital Era

The swift advancement of artificial intelligence is changing the accounting field and generating new requirements for upcoming accountants. As technology progresses and transforms workplace practices, accounting students need to cultivate the skills necessary to thrive in a digital environment. This research intends to investigate how AI understanding and AI views affect the career preparedness of accounting students within a digital and AI-oriented work setting. This research utilized a quantitative method by gathering data via surveys given to accounting students in Indonesia and examining the data using Partial Least Squares Structural Equation Modeling with SmartPLS as the analytical tool. The findings show that knowledge of AI positively impacts career readiness, while AI perception does not significantly affect it, indicating that students’ readiness for careers is more shaped by their comprehension of AI than by their views on it. The research adds to the body of work on technology adoption and professional growth in accounting.