Pushpam Singh,
Indira Gandhi National Tribal University, Madhya Pradesh, India

Anmol Meshrami,
University of Hyderabad, Telangana, India

DoI: CJBES/ Vol.2.1/ June-2025…

Abstract:        

The digital innovation has transformed the economic structure of the whole country. The accounting profession provides an instance of how technological advancements have made the global economy depend immensely on computerized software. Since the task of an accounting professional continues to evolve, it is necessary to acquire innovative skills so as to keep up with technological advancements. This study examines the state of digital competence among accounting professionals and their willingness to accept emerging technologies. This study adopts the Unified Theory of Acceptance and Use of Technology (UTAUT) and the Technology Readiness (TR) model to assess the attributes impacting accounting professionals’ attitudes toward accounting Technology. The study used primary sources by applying a purposive sampling tool for collection of data through a structured questionnaire distributed among 153 accounting professionals including accountants, auditors, CMA, chartered accountants, and article assistants. The study period was between June 2023 and September 2023. The data collected was analyzed using the SmartPLS4 software. The model was tested using the structured equation modeling technique. The structural analysis depicts that TR constructs majorly influence the usage of digitized systems in their accounting activities. The findings provide comprehensive knowledge of the practices of accounting professionals at their workplaces.

Keywords:

Technology, Technology Readiness (TR), UTAUT, Accounting Profession, Digital Innovation