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Implementation of Generative AI Tools in Accounting Education Context

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Title: Implementation of Generative AI Tools in Accounting Education Context
Language: English
Authors: Manaf Al-Okaily (ORCID 0000-0002-1610-7385)
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
FullText Text:
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  Data: Implementation of Generative AI Tools in Accounting Education Context
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  Data: English
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  Data: <searchLink fieldCode="AR" term="%22Manaf+Al-Okaily%22">Manaf Al-Okaily</searchLink> (ORCID <externalLink term="https://orcid.org/0000-0002-1610-7385">0000-0002-1610-7385</externalLink>)
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  Data: <searchLink fieldCode="SO" term="%22Journal+of+Applied+Research+in+Higher+Education%22"><i>Journal of Applied Research in Higher Education</i></searchLink>. 2026 18(5):1326-1339.
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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: Y
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  Data: 14
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  Data: 2026
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  Data: Journal Articles<br />Reports - Research
– Name: Audience
  Label: Education Level
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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>
– Name: Subject
  Label: Descriptors
  Group: Su
  Data: <searchLink fieldCode="DE" term="%22Foreign+Countries%22">Foreign Countries</searchLink><br /><searchLink fieldCode="DE" term="%22Artificial+Intelligence%22">Artificial Intelligence</searchLink><br /><searchLink fieldCode="DE" term="%22College+Students%22">College Students</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="%22Student+Attitudes%22">Student Attitudes</searchLink><br /><searchLink fieldCode="DE" term="%22Technology+Uses+in+Education%22">Technology Uses in Education</searchLink><br /><searchLink fieldCode="DE" term="%22Computer+Attitudes%22">Computer Attitudes</searchLink><br /><searchLink fieldCode="DE" term="%22Usability%22">Usability</searchLink><br /><searchLink fieldCode="DE" term="%22Peer+Influence%22">Peer Influence</searchLink>
– Name: Subject
  Label: Geographic Terms
  Group: Su
  Data: <searchLink fieldCode="DE" term="%22Jordan%22">Jordan</searchLink>
– Name: DOI
  Label: DOI
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  Data: 10.1108/JARHE-08-2024-0422
– Name: ISSN
  Label: ISSN
  Group: ISSN
  Data: 2050-7003<br />1758-1184
– Name: Abstract
  Label: Abstract
  Group: Ab
  Data: 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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  Data: 2026
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  Data: EJ1507727
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=eric&AN=EJ1507727
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        Value: 10.1108/JARHE-08-2024-0422
    Languages:
      – Text: English
    PhysicalDescription:
      Pagination:
        PageCount: 14
        StartPage: 1326
    Subjects:
      – SubjectFull: Foreign Countries
        Type: general
      – SubjectFull: Artificial Intelligence
        Type: general
      – SubjectFull: College Students
        Type: general
      – SubjectFull: Accounting
        Type: general
      – SubjectFull: Business Education
        Type: general
      – SubjectFull: Student Attitudes
        Type: general
      – SubjectFull: Technology Uses in Education
        Type: general
      – SubjectFull: Computer Attitudes
        Type: general
      – SubjectFull: Usability
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      – SubjectFull: Peer Influence
        Type: general
      – SubjectFull: Jordan
        Type: general
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      – TitleFull: Implementation of Generative AI Tools in Accounting Education Context
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              Type: published
              Y: 2026
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