Yapay zekâ okuryazarlığının yapay zekâ kaygısı üzerindeki etkisi: Muhasebe eğitimi alan üniversite öğrencileri üzerinde bir araştırma

Ismail Atabay

doi:10.55094/hoec.3135

Authors

Ismail Atabay Balıkesir University / Türkiye 0000-0001-8979-5548

10.55094/hoec.3135

Abstract

The aim of this study is to empirically examine the effect of AI literacy on AI anxiety in a sample of university students studying accounting. The research was designed using a quantitative method and a correlational survey model. Data were collected from 314 students studying accounting at faculties and vocational schools affiliated with Balıkesir University using a survey method. The AI Literacy Scale developed by Wang, Rau, and Yuan (2023) was used to measure AI literacy, and the AI Anxiety Scale developed by Wang and Wang (2019) was used to measure AI anxiety. The structural validity of the scales was tested using confirmatory factor analysis, and their reliability was determined to be high. Relationships between variables were examined using Pearson correlation analysis, and hypotheses were tested using multiple linear regression analysis.

The research findings show that all sub-dimensions of AI literacy have negative and significant effects on the sub-dimensions of AI anxiety. The model's explanatory power was determined to be 43%, and the effect size was found to be high. AI literacy, particularly its evaluation dimension, was found to be the strongest predictor of anxiety levels. The highest explained variance was obtained in the sociotechnical blindness dimension. These findings indicate that the ability to critically analyze and evaluate artificial intelligence plays a decisive role in students' psychological adjustment processes towards technology.

This research contributes to the literature by examining the relationship between AI literacy and AI anxiety at the dimensional level within the context of accounting education, and reveals that AI literacy is a strategic competency in terms of professional adjustment, career sustainability, and psychological resilience.

Keywords:

AI Literacy AI Anxiety Accounting Education University Students Digital Transformation

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