New Challenges of Learning Accounting With Artificial Intelligence: The Role of Innovation and Trust in Technology

Abstract

Online learning has become increasingly popular, making the learning process more attractive. One of the most popular learning media is artificial intelligence (AI). However, students do not accept this technology at all. Therefore, this study examined the factors influencing accounting students' acceptance of AI in learning. The survey was conducted with 147 higher-education students who use AI as a learning medium. The data were analyzed using SmartPLS 4.0 with the partial least square approach. The results showed that perceived usefulness influenced behavioral intention to use and satisfaction. However, perceived ease of use was only significant for satisfaction. Similarly, perceived confidence must be consistent with intention. Although it may influence perceived usefulness, other constructs, such as AI quality and personal innovativeness, can increase students' perceptions of the benefits and convenience of adopting AI in learning. Thus, this study contributes to the development of the technology acceptance model (TAM) and the information systems success model and is helpful to scholars, especially in applying AI in learning. They need to pay attention to the quality of AI, such as the accuracy of the information produced. Thus, the need to control the information from the AI only serves as a reference without requiring you to trust it completely.