Technological Readiness and AI Adoption in the Accounting Profession: Preparing for a Sustainable Digital Economy

Abstract

Jyoti Madan* and Chanchal Chawla

The rapid evolution of artificial intelligence (AI) is transforming the accounting profession, demanding a workforce that is both digitally literate and technologically ready to adopt new tools. This research investigates the relationship between technological readiness (TR)-encompassing digital literacy, innovation orientation, technical competence, and adaptation capabilities-and professional accountants’ attitudes towards AI adoption. Drawing on a sample of 400 accountants in Uttar Pradesh, this study employs a quantitative approach to assess how TR influences willingness, perceptions, and readiness to integrate AI into accounting workflows. The findings reveal a strong positive correlation between TR and favourable attitudes toward AI, highlighting the need for targeted upskilling and continuous education. The research further identifies gaps in digital literacy and innovation orientation, suggesting that enhancing these competencies is critical for sustainable digital transformation in accounting. The implications extend to policymakers, educators, and industry leaders, emphasizing the importance of structured training programs and organizational support to foster a future-ready workforce. This study contributes to the growing literature on digital transformation by providing actionable insights for preparing accountants for a sustainable digital economy.

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