An Influence of Accounting Information Education Characteristics on the Psychological Capital and Flow in Digital Convergence Society

Abstract

The purpose of this study is to identify the relationships between AI education characteristics and psychological capital, psychological capital and flow, AI characteristics and flow through meditating effect of psychological capital in the digital convergence society. There are three AI characteristics: correctness, usefulness, easy of use. This empirical study was examined by 282 questionnaires to the three universities that teach accounting information system. It was performed by three-step method of the hierarchical regression analysis for the multiple regression analysis and parameter using the SPSS 22.0. The results and implications by analysis are as follows. First, AI characteristics and psychological capital have statistically significant positive influence. From AI attribute, correctness was established as the most important element. Second, psychological capital positively(+) influences flow. It allowed for the developed in flow. Third, psychological capital was shown as the major meditative variable between AI characteristics and flow. Through these, this paper suggests to reinforce self-efficacy, hope, resilience, optimism.