Assessing the readiness of IoT technology implementation in accounting education: A field study from the perspective of faculty members in the Accounting Department at the University of Tripoli

Abstract

This study aimed to assess the level of readiness required for the adoption of Internet of Things (IoT) technology in accounting education from the perspective of faculty members in the Accounting Department at the Faculty of Economics and Political Science, University of Tripoli. Readiness was examined through four main dimensions: technical, human, financial, and institutional-organizational readiness. The study adopted a descriptive-analytical approach and used a questionnaire as the primary data collection instrument. A total of 45 valid responses were included in the statistical analysis. Data were analyzed using SPSS through means, standard deviations, relative weights, and a one-sample t-test to examine the study hypotheses against the hypothetical mean of 3.00.

The findings indicated that the overall level of readiness was relatively high, with a mean score of 3.41 and a standard deviation of 0.36, and was significantly higher than the hypothetical mean, thus supporting the main hypothesis. Human readiness ranked first with a mean of 3.67, followed by institutional and organizational readiness with a mean of 3.54, financial readiness with a mean of 3.43, while technical readiness ranked last with a mean of 3.01. The hypothesis tests supported the human, financial, and institutional-organizational readiness dimensions. However, the technical readiness hypothesis was not supported, as its mean did not differ significantly from the hypothetical mean (t (44) =0.140, p=.890)

The study concluded that the examined environment possesses a relatively favorable human, institutional, and financial foundation for adopting IoT in accounting education; however, technical readiness remains the main constraint to effective implementation. Accordingly, the study recommends prioritizing the development of technical infrastructure, providing smart devices and equipment, implementing specialized faculty training programs, updating accounting curricula, diversifying funding sources, and strengthening institutional policies and incentives that support digital transformation