AI adoption, technological readiness, and AI usability in sustainability accounting education: The moderating role of academic integrity
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This study investigates the influence of AI adoption tools, user readiness, and ease of use on sustainability accounting education in Jordanian public universities, moderated by academic integrity. As AI becomes increasingly integrated into university instruction, its influence on learning outcomes and ethics is paramount. Survey data from 384 instructors at 10 Jordanian public universities were analyzed with Smart PLS. The results show that AI implementation improves education in sustainability accounting by improving accessibility, effectiveness, and personalization. Usability greatly facilitates the adoption of AI, with increased student engagement by providing higher levels of involvement. Yet, as education in academic integrity encourages responsible and ethical AI use, it also creates challenges for adoption whenever regulations are perceived as overly limiting. These results highlight the importance of a balance between innovation and ethics and stress how institutions need to invest in adaptive policy infrastructures and digital literacy. The study contributes to theoretical understanding and practical guidance for policymakers and educators in AI-supported education.
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The relationship between perceived usefulness/ease of use and acceptance is significantly conditioned by technological readiness and perceived AI usability, and ethical and integrity considerations moderate these relationships.
“Recent empirical studies suggest that the relationship between perceived usefulness/ease of use and acceptance is significantly conditioned by technological readiness and perceived AI usability, and that ethical and integrity considerations moderate these relationships (Al-Maaitah et al. 2025).”
From AI-driven financial fraud detection in Pakistan’s banking sector: bridging strategic intent and operational implementation (2026) · cites this paper as Al-Maaitah et al. 2025
The theoretical framework (section 1.1; page unavailable) discusses perceived usefulness and ease of use as factors in technology adoption. But the study tests user readiness, ease of use, and AI adoption tools as predictors of sustainability accounting education—not whether readiness and AI usability condition a usefulness/ease-of-use-to-acceptance relationship. Hypothesis testing (section 3.5 and Table 4; page unavailable) finds significant academic-integrity moderation for readiness and AI adoption tools, but not for ease of use (p = 0.277). (LLM, conf=0.90)
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- Authors
- Al-Maaitah, T. A., Alduneibat, K. A., Alshdaifat, S. M., Alsarayreh, R., Bani Ahmad, A. Y. A., & Hijazin, A.
- Affiliations
- Jadara University (JO)
- Tafila Technical University (JO)
- Middle East University (JO)
- World Islamic Sciences and Education University (JO)
- ORCID
- Venue
- Heritage and Sustainable Development
- Publisher
- Research and Development Academy
- Published
- 2025-06-17
- Volume
- 7
- Issue
- 1
- Pages
- 611-628
- ISSN
- 2712-0554 (ISSN-L)
- OpenAlex
- W4411430731
- Cited by
- 13
- References
- 0
- Citations by year
- 2026: 13
- FWCI
- 13.63
- Type
- journal article
- Language
- en
- Open access
- diamond
- doi.org
- Locations
- Heritage and Sustainable Development (publishedVersion, cc-by)
- DOAJ (DOAJ: Directory of Open Access Journals) (submittedVersion, cc-by-sa)
- Topics
- Physical Sciences › Computer Science › Information Systems › Artificial Intelligence in Education
- Social Sciences › Business, Management and Accounting › Accounting › Accounting Education and Careers
- Social Sciences › Decision Sciences › Information Systems and Management › Technology Adoption and User Behaviour
- Keywords
- AI adoption in education, technology readiness, AI usability, academic integrity, moderating effect, Jordanian public universities, AI ethics, digital literacy, student engagement, AI-assisted learning
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