Understanding Students' Attitudes Toward Adopting Artificial Intelligence Technologies

Everything related to Artificial Intelligence (AI) technology has a crucial role to play in helping to improve efficiency, lowering expenses, and optimizing decision-making across numerous industries, including accounting, where Generation Z accountants, particularly in Batam, must continuously develop their skills and readiness to leverage AI despite challenges related to data privacy and security. This research seeks to evaluate the readiness of a Generation Z accountant to embrace artificial intelligence (AI) technology by applying the Technology Acceptance Model (TAM). In the context of the fourth industrial revolution, AI adoption is crucial for improving efficiency and effectiveness in accounting practices. The study employs a quantitative approach with purposive sampling, involving 220 Generation Z accountant participants from Batam City. The analysis, conducted using the PLS-PM method in R programming and data processing with Google Colab statistics, reveals that the Technology Readiness (TR) variable significantly influences the interest of Generation Z accountants in adopting AI technology. While the perceived ease of use (PEOU) variable showed no significant effect, perceived usefulness (PU) emerged as the dominant factor in technology adoption. The R-Squared value of 0.920 indicates that 92% of the variables influencing AI technology adoption are explained by TR and PU. This study highlights the importance of technology readiness in helping Generation Z accountants adapt to technological advancements and offers recommendations for enhancing education, training, and technology development within the accounting profession.

PurposeThe introduction of artificial intelligence (AI) technology has had a substantial influence on the retail industry. However, AI adoption entails considerable responsibilities and risks for senior managers. In this study, the authors developed an evaluation and selection mechanism for successful AI technology adoption in the retail industry. The multifaceted measurement and identification of critical factors (CFs) can enable retailers to adopt AI technology effectively and maintain a sustainable competitive advantage.Design/methodology/approachThe evaluation and adoption of organisational AI technology involve multifaceted decision-making for management. Therefore, the authors used the analytic network process to develop an AI evaluation framework for calculating the weight and importance of each consideration. An expert questionnaire survey was distributed to senior retail managers and 17 valid responses were obtained. Finally, the Vlse Kriterijumska Optimizacija Kompromisno Resenje (VIKOR) method was used to identify CFs for AI adoption.FindingsThe results revealed five CFs for AI adoption in the retail industry. The findings indicated that after AI adoption, top retail management is most concerned with factors pertaining to business performance and minor concerned about the internal system's functional efficiency. Retailers pay more attention to technology and organisation context, which are matters under the retailers' control, than to external uncontrollable environmental factors.Originality/valueThe authors developed an evaluation framework and identified CFs for AI technology adoption in the retail industry. In terms of practical application, the results of this study can help AI service providers understand the CFs of retailers when adopting AI. Moreover, retailers can use the proposed multifaceted evaluation framework to guide their adoption of AI technology.

Art education has undergone significant transformation in the era of digitalization. With the advancement of Artificial Intelligence (AI) technology, there is tremendous potential to enhance the art learning experience. This research aims to elucidate how AI technology can be effectively utilized to improve art education in the context of digitalization. The study aims to introduce AI technology and explore its potential applications in enhancing the art learning experience. In the context of art learning experience, AI technology can provide broader access to digital art collections, online galleries, and virtual museums. Students can explore various artworks and cultures through digital platforms, thereby enriching their understanding and appreciation of art. The research findings reveal that AI technology can offer personalized guidance to students in developing their artistic skills. Intelligent AI systems can analyze students' artworks, provide tailored suggestions, and assist in enhancing their technical and creative abilities. In conclusion, the integration of AI technology in art education holds immense potential to elevate students' learning experiences. By expanding access, providing personalized guidance, and creating interactive experiences, AI technology enriches art learning in the era of digitalization. This is expected to provide greater insights and understanding of how AI technology can be harnessed to enhance the art learning experience in the context of digitalization. By optimizing the potential of AI, art education can become more inclusive, personalized, and engaging.

The article is devoted to the study of the application of artificial intelligence technologies in law enforcement activities in Ukraine and the world. The purpose of the article is to analyze the international and domestic experience of using digital technologies in law enforcement activities, to identify the shortcomings of the legal regulation of the use of artificial intelligence in this area, to provide proposals for its improvement in Ukraine. It was found that one of the countries that is actively expanding the use of artificial intelligence and successfully introducing relevant technologies into public administration is China. The artificial intelligence system which is used in China called «Zero Trust». The purpose of using this system is to prevent the commission of corruption offenses. It is emphasized, that the disadvantage of the «Zero Trust» system is that artificial intelligence, identifying the cause of corruption, does not indicate the algorithms and principles of this process. At the same time, the experience of using artificial intelligence in the field of preventing and combating corruption in Ukraine is considered when carrying out automated verification of persons declarations of authorized to perform state and local government functions. Ways of improving legal regulation when conducting financial control of declarations using artificial intelligence technologies are proposed. It has been found that artificial intelligence is widely used in the USA to predict the prevalence and state of crime. It was emphasized that Ukraine also has experience in the application of artificial intelligence technologies in law enforcement activities. Artificial intelligence is used in the development and implementation of departmental specialized intelligent software, the implementation of operative and investigative actions (for the recognition of video objects observation by comparing images in social networks, etc). It was concluded that artificial intelligence and digital technologies help to quickly process large volumes of information in the investigation and prevention of criminal activity. Modern developments in the field of artificial intelligence and advanced digital technologies, which are implemented in foreign countries to prevent and fight crime, are of great importance for the improvement of legal regulation in this field in Ukraine.

The emergence of artificial intelligence (AI) technology has profoundly changed the value chain of the retail industry. However, there is a significant gap between the potential value of AI and its actual implementation in retail operations, which highlights the practical challenges of integrating AI into daily operations. Since the introduction of ChatGPT in 2022, the number of studies on the application of AI technology has surged. This study aims to systematically explore factors that promote and hinder AI adoption in retail businesses. The study employed a systematic literature review, focusing on peer-reviewed academic articles in English published between 2015 and early 2025. This review specifically covers the topics of AI technology. The results of this study identify five major drivers, including cost reduction, improving service quality, marketing activities, external factors, and supporting decision-making. In addition, seven major barriers were identified, including perceived ease of use, uncertainty in returns, lack of talent, digital environment, investment and cost, data privacy and ethics issues, and organization and culture. This study also developed a conceptual framework based on the Technology Acceptance Model (TAM) to describe the mechanisms in which driving and impediment factors take effect. This study assists researchers in assessing the current state of research on AI adoption. As attention to AI technology grows, the importance of integrating evaluations of existing systems becomes evident.

Objectives: The objective of this scientific paper is to shed light on the challenges facing the legislative industry in the field of artificial intelligence (AI) technologies. Specifically, it aims to anticipate and predict the difficulties related to creating an independent legal personality for AI tools, enabling them to assume rights and obligations, as well as establishing criminal responsibility and punishment in cases where AI technologies commit crimes punishable by law. Methods: To achieve the stated objectives, this paper employs a theoretical and analytical approach. It involves a comprehensive review and analysis of existing literature, legal frameworks, and case studies related to the legal implications of AI technologies. Additionally, hypothetical scenarios and potential challenges are discussed to illustrate the complexities involved in creating legal frameworks that address the unique nature of AI tools and their impact on society. Results: The analysis reveals several key challenges facing the legislative industry in the field of AI technologies. These challenges include the conceptualization of an independent legal personality for AI tools, determining the rights and obligations associated with such personality, and establishing mechanisms for holding AI technologies accountable for their actions. Furthermore, the paper explores the difficulties in imposing criminal responsibility and punishment on AI technologies in cases where they commit crimes. Conclusion: In conclusion, this scientific paper highlights the complexities and challenges associated with creating legal frameworks for AI technologies. By anticipating and predicting these challenges, it provides valuable insights for legislators, policymakers, and legal professionals involved in shaping the regulatory landscape for AI. Moving forward, it is essential to address these challenges proactively and develop legal frameworks that strike a balance between promoting innovation and safeguarding societal interests in the era of artificial intelligence.

In addition to creativity, modern landscape design also needs some auxiliary tools to predict the design effect, so as to ensure the design effect before the completion of the landscape. With the development of computer network and electronic information technology, human society has entered the information age, and artificial intelligence technology has been applied to all walks of life. With the continuous development of artificial intelligence, artificial intelligence has existed in all aspects of our lives and has a great impact on our lives. At the same time, through the achievements in recent years, artificial intelligence gradually affects other fields such as design. Therefore, combined with the current situation of landscape design auxiliary system in China, this paper introduces artificial intelligence and information technology into it, and makes the landscape design auxiliary system get further development with the help of artificial intelligence and information technology. This paper first introduces artificial intelligence, analyzes the advantages and development trend of automatic informatization of landscape design auxiliary system, and finally discusses the application of artificial intelligence technology in landscape design auxiliary system.

Objective: This study investigates the contribution of Artificial Intelligence (AI) technology to the learning process of accounting students in Surakarta, focusing on its adoption and associated learning ethics in the digital era.Methods: A quantitative approach was employed using a questionnaire distributed via Google Forms, targeting accounting students from private and state universities. The analysis utilized SmartPLS 3 for Partial Least Squares Structural Equation Modeling (PLS-SEM).Findings: The results indicate that Perceived Ease of Use significantly influences AI Technology Adoption, while Technology Readiness positively impacts both Perceived Usefulness and Perceived Ease of Use. However, Technology Readiness shows no significant effect on AI Technology Adoption. This highlights the critical role of ease of use over perceived usefulness in driving technology adoption among students.Novelty: This research contributes to the existing literature by demonstrating the nuanced relationships between technology readiness, perceived ease of use, and the adoption of AI technologies in accounting education, specifically in a developing context.Theory and Policy Implications: The findings suggest that educational institutions should focus on enhancing students' technological readiness and simplifying AI interfaces to promote adoption. This has implications for curriculum design and policy formulation aimed at effectively integrating AI technologies into accounting education.

The acceptance of technology at the higher educational level has been a significant discussion, with little attention on the gender dynamics on the acceptance of artificial intelligence (AI ) tools by senior lecturers. This study delved into a detailed analysis of the gender dynamics in the discussion of technology acceptance mainly AI tools, in foreign language (FL) education. Quantitative study approach was adopted in the process, and survey design was implemented. Data was collected using structured digital questionnaire, based on the Unified Theory of Acceptance and Use of Technology (UTAUT) model. A total of ninety-five (95) male senior lecturers and one hundred and three (103) female senior lecturers participated in the study. Analysis was conducted using relevant statistical measures. The results showed disparities in the attitudes and views of senior lecturers towards artificial intelligence (AI) technologies in the context of FL education, greatly influenced by gender. In relation to usage, male senior lecturers have higher positive reactions (61.06%) in comparison to their female counterparts (46.6%). However, in relation to the assumption that AI technologies improve the performance of learners, 69% of male senior lecturers agree with this notion, but a substantially greater percentage of 72.81% of female senior lecturers hold the same perspective. Moreover, there exists a little disparity in the level of proficiency in using AI technologies across genders. Specifically, 56.84% of male senior lecturers see it as uncomplicated, while 61.16% of their female counterparts share the same sentiment. The gender discrepancy that is most notable pertains to the perceived level of ease in using artificial intelligence (AI) technologies during foreign language (FL) lessons. The data reveals that a majority of male senior lecturers, calculated as 69.48%, see the use of these tools very easy. In contrast, a much higher proportion of female senior lecturers, 86.41%, share the same perception. This discrepancy highlights a notable disparity in confidence levels between the two genders. These results together emphasise the changing gender dynamics in the acceptance of technology, interrogating conventional assumptions and underscoring the need for customised support systems to guarantee fair and efficient integration of artificial intelligence (AI) technologies in foreign language instruction among senior lecturers.

Artificial intelligence (AI) technology, as one of the most sophisticated science and technology in today's world, is increasingly being used to production and life, particularly in the manufacturing business. it demonstrates how artificial intelligence technology is used in mechanical manufacturing, namely in defect detection, quality inspection, enhancing workplace safety, and other areas. Artificial intelligence technology is becoming increasingly important in people's lives as it becomes more widely used in people's daily lives, such as the widespread use of smart dishwashers and smart sweepers, which are the products of the fusion of artificial intelligence and the mechanical manufacturing industry. Indeed, artificial intelligence technology has been widely utilized in the mechanical manufacturing business, which not only ensures production precision, but also enhances job productivity and workplace safety. The rise of artificial intelligence has caused significant changes in the manufacturing industry as a whole. Without exception, the manufacturing industry must rely on AI technology to accomplish automation and intelligent development, as well as to improve productivity. Using artificial intelligence to categorize mechanical components, we may propose parts from a based solely on an image or CAD model. To find a necessary component in a machines we must currently browse through a catalogue and be able to discern which part you want based on the available possibilities and your understanding of the catalogue. There are serial numbers to memorize since a single digit or character change might indicate a different sort of part. The algorithm will choose which sections are the best and will significantly facilitate our search.

In an era where artificial intelligence (AI) technology is increasingly penetrating various aspects of life, including education, it is important to understand its impact on students' social relationships. These changes raise questions about how interactions between students and teachers are affected by AI Technology. This research aims to investigate the impact or artificial intelligence on students' social relationships in an educational environment. The focus is on understanding changes in interactions between students, student-teacher interaction, as well as broader implications for social dynamics inside the classroom and outside the classroom. The research method used is a literature review which uses data collections sources that are relevant to this research, which can be in books, megazines and other print media, or can be obtained from photos and videos. The research results show that artificial intelligence technology has a complex impact on students' social relationships. Although it can improve efficiency and learning outcomes, AI technology can also reduce social inequality, and create excessive dependence on technology. Educators and policymakers need to carefully consider the use of AI technology in education to ensure that positive impacts are maximized, while negative impacts are minimized.

Fruits and vegetables preservation based on AI technology: Research progress and application prospects

The article discusses the essence and features of modern Internet marketing based on the use of artificial intelligence (AI) technologies. The article examines how AI can help online marketers collect and analyze consumer data, segment and personalize audiences, create and distribute effective content, optimize and automate advertising campaigns, and measure and improve marketing results. The article also analyzes the latest trends in the use of AI technologies by Ukrainian and foreign companies and identifies their advantages.The investigation identified effective AI tools in online marketing, such as chatbots, recommender systems, text generators, sentiment analysers, face and speech recognition systems, etc. The article presents a comparison of AI tools in online marketing of Ukrainian and foreign companies. Foreign companies use modern products that have no analogues in Ukraine. This is due to the popularity of the trend of using AI technologies in foreign companies. In Ukraine, this trend is developing and we can see it in the use of chatbots and CRM systems. They have been implemented by such companies as PrivatBank and Promodo. Despite this, the development of foreign companies is progressive. Previously, only large corporations could afford to use AI technologies, but now young startups are catching up with the trend. AI combined with human capabilities can actually turn business into a universal tool for profit. However, this path is not without obstacles, so the article highlights the challenges of AI that may affect the economic, legal, ethical, and social spheres of life. Scenarios for preventing possible problems allow for the effective use of AI's potential. The article suggests measures that should help society adapt to changes in the socio-economic environment associated with the displacement of humans by AI. It is important to understand the advantages and disadvantages of modern online marketing tools to ensure effective solutions to business problems.

Artificial intelligence technologies have transformed the education sector and require the introduction of new teaching and learning practices, the development of artificial intelligence courses, and educational research. The aim of the study is to analyse regulatory documents in the context of introducing artificial intelligence technologies into the educational process and to determine the trajectory of preparing students for the use of artificial intelligence technologies. The article analyses current approaches to integrating artificial intelligence technologies into the educational process of higher education institutions and their impact on the development of digital competence among students. The challenges, opportunities and risks of using artificial intelligence technologies in education are identified, and international and Ukrainian regulatory documents governing the introduction of artificial intelligence are outlined, in particular the UNESCO framework, the European Commission’s ethical recommendations on the use of artificial intelligence for educators, the European Strategy for Artificial Intelligence in Science, and the Concept of Artificial Intelligence approved in Ukraine. The need to create a regulatory and ethical framework for the implementation of artificial intelligence technologies in educational institutions is emphasised. Based on an analysis of regulatory documents and best practices, a conceptual technology for integrating artificial intelligence technologies into the educational process has been developed, which includes target, technological, content-methodological, ethical, and performance-evaluation components. The trajectory of training students to use artificial intelligence technologies in their professional activities and the experience of introducing the academic discipline ‘Artificial Intelligence Technologies’ are presented. The necessity of forming in students a conscious, safe and responsible use of artificial intelligence tools, the development of critical thinking and the development of strategies for educational institutions in the context of using artificial intelligence technologies is substantiated. The study showed that the use of artificial intelligence contributes to the high-quality organisation of the educational process, the improvement of teaching methods, and the development of future-oriented critical thinking skills in students.

This study aimed to explore the effects of using artificial intelligence (AI) technologies in higher education institutions in UAE on students and faculty members. Through designing a survey on Google Form and adopting a descriptive analytical approach, the intended goals were met. This survey employs the five point Likert scale and includes two main parts. The first part collects data about (gender, name of the university, and academic rank). The second part targets two areas. The first area is the effects of using AI technologies in higher education institutions in UAE on students and the second area is the effects of using AI technologies on faculty members. The researchers shared the survey link on several WhatsApp groups that target faculty members in eight universities in UAE. The survey was filled by 244 faculty members. Thus, the purposive sampling method was used. SPSS program was used for conducting an analysis for the collected data. It was found that using AI technologies in higher education institutions in UAE has positive effects on students and faculty members. In terms of students using AI technologies develops the critical thinking, research, critical thinking and time management skills of students.