The Acceptance of Accounting Students on the Use of Internet of Things

In a general sense, IoT is a physical device that is connected to the internet. IoT provides a revolution in accounting work, among others in the process of collecting data and processing data into useful information in decision making. From an early age, understanding and ability to adapt to changes that will be brought by IoT must be owned by prospective accountants, in this case, students in the accounting study program. This study surveyed accounting students at several universities in Surabaya, Indonesia, about their ability to master the IoT device. The components of IoT skills are information navigation, social skills, creative skills, and mobile skills. The results showed that female students have the same IoT abilities as male students. Their level of intelligence does not influence IoT expertise among students. No significant differences are found between high GPA students and low GPA students in IoT expertise. This research contributes to providing input to universities and the accounting profession that current students, who are a millennial generation, are very adaptable in the development of information technology.