September 5, 2025Frontiers in EducationOpen Access

Intention to use AI in accounting education: an analysis from the TAM and TPB perspectives

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Perceived ease of use significantly influences perceived usefulness and behavioral control in accounting students.
Subjective norm impacts students' attitudes and intention to use AI in their education, suggesting social influences play a key role.
Despite recognizing AI's functionalities, students showed a gap in favorable attitudes toward its adoption in accounting.
The need for pedagogical strategies that align AI tools with student expectations is crucial for fostering innovation.

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Experimental analysis identifies factors influencing AI adoption in accounting students, highlighting implications from TAM and TPB frameworks.

Rodríguez et al. (2025) studied this question.

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Experimental analysis identifies factors influencing AI adoption in accounting students, highlighting implications from TAM and TPB frameworks.