Implementation of Generative AI Tools in Accounting Education Context
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| Title: | Implementation of Generative AI Tools in Accounting Education Context |
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| Language: | English |
| Authors: | Manaf Al-Okaily (ORCID |
| Source: | Journal of Applied Research in Higher Education. 2026 18(5):1326-1339. |
| 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: | 14 |
| Publication Date: | 2026 |
| Document Type: | Journal Articles Reports - Research |
| Education Level: | Higher Education Postsecondary Education |
| Descriptors: | Foreign Countries, Artificial Intelligence, College Students, Accounting, Business Education, Student Attitudes, Technology Uses in Education, Computer Attitudes, Usability, Peer Influence |
| Geographic Terms: | Jordan |
| DOI: | 10.1108/JARHE-08-2024-0422 |
| ISSN: | 2050-7003 1758-1184 |
| Abstract: | Purpose: The main purpose of current research is to explore the implementation of generative artificial intelligence (AI) tools such as Chat Generative Pre-Trained Transformer (ChatGPT) in educational settings, especially in specific contexts like Jordan. Design/methodology/approach: Based on data collected from Jordanian students in the accounting education context, the proposed research model is verified using a partial least squares structural equation modelling (PLS-SEM) approach. Findings: The results confirmed that the actual usage of ChatGPT is significantly and positively influenced by perceived usefulness, perceived ease of use, perceived fear and protection motivation; while results also confirmed that protection motivation is significantly and positively influenced by perceived fear. Furthermore, the results indicated that the continued usage of ChatGPT is significantly and positively influenced by actual usage and peer influence. Finally, the results confirmed that peer influence moderated the association between usage and continuance usage of ChatGPT. Originality/value: The current research fills a gap in the existing generative AI literature by providing empirical data and theoretical support for the successful implementation of generative AI tools such as ChatGPT in educational settings, especially in specific contexts like Jordan, which is different from any time addressed previously. |
| Abstractor: | As Provided |
| Entry Date: | 2026 |
| Accession Number: | EJ1507727 |
| Database: | ERIC |
| Abstract: | Purpose: The main purpose of current research is to explore the implementation of generative artificial intelligence (AI) tools such as Chat Generative Pre-Trained Transformer (ChatGPT) in educational settings, especially in specific contexts like Jordan. Design/methodology/approach: Based on data collected from Jordanian students in the accounting education context, the proposed research model is verified using a partial least squares structural equation modelling (PLS-SEM) approach. Findings: The results confirmed that the actual usage of ChatGPT is significantly and positively influenced by perceived usefulness, perceived ease of use, perceived fear and protection motivation; while results also confirmed that protection motivation is significantly and positively influenced by perceived fear. Furthermore, the results indicated that the continued usage of ChatGPT is significantly and positively influenced by actual usage and peer influence. Finally, the results confirmed that peer influence moderated the association between usage and continuance usage of ChatGPT. Originality/value: The current research fills a gap in the existing generative AI literature by providing empirical data and theoretical support for the successful implementation of generative AI tools such as ChatGPT in educational settings, especially in specific contexts like Jordan, which is different from any time addressed previously. |
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| ISSN: | 2050-7003 1758-1184 |
| DOI: | 10.1108/JARHE-08-2024-0422 |
