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 |
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| 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 |
| 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. |
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| ISSN: | 1741-5659 1758-8510 |
| DOI: | 10.1108/ITSE-03-2025-0071 |
