Razi University

   This study aims to examine the impact of technological readiness on the behavioral intention to use artificial intelligence among accounting students. With the expansion of artificial intelligence applications in the field of accounting and the resulting shifts in professional practices, understanding the factors that influence students' willingness to adopt this technology has become increasingly important. In this context, in addition to investigating the direct relationship between technological readiness and behavioral intention, this study explores the roles of perceived usefulness and the superior performance of artificial intelligence as mediating variables. In terms of its objective, this study is applied; in terms of methodology, it is descriptive-survey in nature and employs a quantitative approach. Data were collected via a questionnaire from 384 accounting students. The research instrument included items designed to measure technological readiness, perceived usefulness, the superior performance of artificial intelligence (AI), and the behavioral intention to use AI. Data analysis was conducted using    and SmartPLS software, utilizing the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. The results of the structural model analysis indicated a positive and significant relationship between technological readiness and the behavioral intention to use artificial intelligence. Furthermore, a positive and significant relationship was confirmed between technological readiness and both perceived usefulness and the superior functionality of artificial intelligence. These findings suggest that, in addition to a direct link with behavioral intention, technological readiness is also associated with students' perceptions regarding the usefulness and functions of artificial intelligence. The final results concerning the direct relationships between the two perceptual variables and behavioral intention, as well as the testing of mediating effects, should be reported based on the final statistical analysis tables. The research findings underscore the importance of technological readiness in explaining the behavioral intention of accounting students to use artificial intelligence. Furthermore, the link between technological readiness, perceived usefulness, and the superior performance of artificial intelligence indicates that, when examining the adoption of this technology, it is essential to simultaneously consider both user readiness and perceptions regarding the technology's attributes. Accordingly, universities can foster greater familiarity and readiness among accounting students by providing educational opportunities and practical experience with artificial intelligence tools. Keywords: Technological readiness, artificial intelligence, behavioral intention, perceived usefulness, superior performance of artificial intelligence, accounting students.