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Artificial Intelligence and Its Impact on the Sustainability of Digital Accounting Education

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Title: Artificial Intelligence and Its Impact on the Sustainability of Digital Accounting Education
Language: English
Authors: Manaf Al-Okaily
Source: Interactive Technology and Smart Education. 2026 23(2):298-310.
Availability: Emerald Publishing Limited. Howard House, Wagon Lane, Bingley, West Yorkshire, BD16 1WA, UK. Tel: +44-1274-777700; Fax: +44-1274-785201; e-mail: emerald@emeraldinsight.com; Web site: http://www.emerald.com/insight
Peer Reviewed: Y
Page Count: 13
Publication Date: 2026
Document Type: Journal Articles
Reports - Research
Education Level: Higher Education
Postsecondary Education
Descriptors: Artificial Intelligence, Accounting, Business Education, Foreign Countries, Technology Uses in Education, Intention, Technology Integration, Social Influences, Expectation, Computer Attitudes, Higher Education
Geographic Terms: Jordan
DOI: 10.1108/ITSE-03-2025-0071
ISSN: 1741-5659
1758-8510
Abstract: Purpose: Even though previous studies have investigated the usage of generative artificial intelligence (AI) tools such as chat generative pre-trained transformer (ChatGPT) in developed countries, only a few studies have tried to explore the continued usage of these tools in the context of accounting education sustainability in developing countries like Jordan. Therefore, the primary purpose of this study is to examine the factors that influence the usage and continuance of ChatGPT among accounting students for educational purposes, based on an integrated unified theory of acceptance and use of technology model with protection motivation theory. Design/methodology/approach: Based on data collected from accounting students in Jordanian higher education institutions, the proposed research model is verified using a partial least squares structural equation modelling approach. Findings: The study results found that performance expectancy, effort expectancy, social influence and protection motivation significantly influence ChatGPT usage. Moreover, ChatGPT usage was found to significantly affect continuance usage of ChatGPT. Originality/value: The results of the current study offered crucial implications for accounting students, instructors and policymakers at universities eager to integrate generative AI tools such as ChatGPT in educational settings.
Abstractor: As Provided
Entry Date: 2026
Accession Number: EJ1507489
Database: ERIC
FullText Text:
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  Data: Artificial Intelligence and Its Impact on the Sustainability of Digital Accounting Education
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  Data: Emerald Publishing Limited. Howard House, Wagon Lane, Bingley, West Yorkshire, BD16 1WA, UK. Tel: +44-1274-777700; Fax: +44-1274-785201; e-mail: emerald@emeraldinsight.com; Web site: http://www.emerald.com/insight
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  Data: <searchLink fieldCode="EL" term="%22Higher+Education%22">Higher Education</searchLink><br /><searchLink fieldCode="EL" term="%22Postsecondary+Education%22">Postsecondary Education</searchLink>
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  Data: <searchLink fieldCode="DE" term="%22Artificial+Intelligence%22">Artificial Intelligence</searchLink><br /><searchLink fieldCode="DE" term="%22Accounting%22">Accounting</searchLink><br /><searchLink fieldCode="DE" term="%22Business+Education%22">Business Education</searchLink><br /><searchLink fieldCode="DE" term="%22Foreign+Countries%22">Foreign Countries</searchLink><br /><searchLink fieldCode="DE" term="%22Technology+Uses+in+Education%22">Technology Uses in Education</searchLink><br /><searchLink fieldCode="DE" term="%22Intention%22">Intention</searchLink><br /><searchLink fieldCode="DE" term="%22Technology+Integration%22">Technology Integration</searchLink><br /><searchLink fieldCode="DE" term="%22Social+Influences%22">Social Influences</searchLink><br /><searchLink fieldCode="DE" term="%22Expectation%22">Expectation</searchLink><br /><searchLink fieldCode="DE" term="%22Computer+Attitudes%22">Computer Attitudes</searchLink><br /><searchLink fieldCode="DE" term="%22Higher+Education%22">Higher Education</searchLink>
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  Data: <searchLink fieldCode="DE" term="%22Jordan%22">Jordan</searchLink>
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  Data: 10.1108/ITSE-03-2025-0071
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  Data: 1741-5659<br />1758-8510
– Name: Abstract
  Label: Abstract
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  Data: Purpose: Even though previous studies have investigated the usage of generative artificial intelligence (AI) tools such as chat generative pre-trained transformer (ChatGPT) in developed countries, only a few studies have tried to explore the continued usage of these tools in the context of accounting education sustainability in developing countries like Jordan. Therefore, the primary purpose of this study is to examine the factors that influence the usage and continuance of ChatGPT among accounting students for educational purposes, based on an integrated unified theory of acceptance and use of technology model with protection motivation theory. Design/methodology/approach: Based on data collected from accounting students in Jordanian higher education institutions, the proposed research model is verified using a partial least squares structural equation modelling approach. Findings: The study results found that performance expectancy, effort expectancy, social influence and protection motivation significantly influence ChatGPT usage. Moreover, ChatGPT usage was found to significantly affect continuance usage of ChatGPT. Originality/value: The results of the current study offered crucial implications for accounting students, instructors and policymakers at universities eager to integrate generative AI tools such as ChatGPT in educational settings.
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      – SubjectFull: Artificial Intelligence
        Type: general
      – SubjectFull: Accounting
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      – SubjectFull: Business Education
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      – SubjectFull: Jordan
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