HRMARS - This study examines the levels of acceptance and actual use of AI tools in Malaysian accounting education within the global trend toward digitalized teaching and learning systems. This study explores the factors influencing ChatGPT acceptance among Malaysian accounting students using the Technology Acceptance Model (TAM), including perceived ease of use, perceived usefulness, result demonstrability, and technological self-efficacy. A self-reported questionnaire survey was conducted, and hypothesis testing was performed using Smart PLS. The study found perceived ease of use, perceived usefulness, result demonstrability, and technological self-efficacy were significantly associated with students' intention to use ChatGPT. These findings are particularly relevant to accounting educators, who can use AI to empower students to have a voice and approach learning practically, with socio-cultural considerations. As AI integrates into the educational landscape, stakeholders in curriculum development, policymakers, and educators will benefit from understanding the most effective AI application in practice that minimizes digital gaps while simultaneously fostering independent technological skills alongside accounting skills. In addition, the findings will apply globally to academics and practitioners seeking to integrate AI-based systems into the teaching and learning process and to encourage a world in which AI can both improve student performance in the learning environment and transform students into competent professionals in the emerging world of work, especially in the accounting field.
Teck-Heang et al. (Sun,) studied this question.