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ORIGINAL RESEARCH article

Front. Educ.

Sec. Digital Learning Innovations

Volume 10 - 2025 | doi: 10.3389/feduc.2025.1637857

This article is part of the Research TopicDigital Learning Innovations: Trends Emerging Scenario, Challenges and OpportunitiesView all 26 articles

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

Provisionally accepted
Diana Yanet Gaviria RodríguezDiana Yanet Gaviria Rodríguez1Alejandro Valencia-AriasAlejandro Valencia-Arias2*Juan Guillermo Arango ArangoJuan Guillermo Arango Arango1Juan Manuel Raunelli SanderJuan Manuel Raunelli Sander2Lilian Verde FloresLilian Verde Flores2Jackeline ValenciaJackeline Valencia3
  • 1Instituto Tecnologico Metropolitano, Medellín, Colombia
  • 2Lord of Sipan University, Chiclayo, Peru
  • 3Universidad de Los Lagos, Osorno, Chile

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This study explores the integration of artificial intelligence (AI)-based tools within the context of university accounting education, with the objective of identifying the factors that influence students' inclination to utilise these technologies in Medellín, Colombia. An experimental methodology was implemented, drawing upon the Theory of Planned Behaviour (TPB) and the Technology Acceptance Model (TAM). This methodology entailed the creation of an educational video that incorporated artificial intelligence and an accounting simulator. One hundred and five students participated in the study and completed a Likert-type questionnaire to assess constructs such as attitude, perceived usefulness, ease of use, subjective norm, and behavioural control. The findings of the study indicated that perceived ease of use exerts a significant influence on perceived usefulness and behavioural control. In addition, subjective norm impacts both attitude and intention to use. However, it was evident that perceived usefulness did not engender favourable attitudes towards AI adoption, suggesting a disconnection between perceived functionalities and students' expectations. These findings imply the necessity to design pedagogical strategies that contextualize the functionalities of AI tools and promote an educational environment more receptive to digital innovation.

Keywords: Perceived usefulness, Perceived ease of use, Behavioral Intention, higher education, Subjective norm, Perceived behavioral control

Received: 29 May 2025; Accepted: 06 Aug 2025.

Copyright: © 2025 Gaviria Rodríguez, Valencia-Arias, Arango Arango, Raunelli Sander, Verde Flores and Valencia. This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction in other forums is permitted, provided the original author(s) or licensor are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms.

* Correspondence: Alejandro Valencia-Arias, Lord of Sipan University, Chiclayo, Peru

Disclaimer: All claims expressed in this article are solely those of the authors and do not necessarily represent those of their affiliated organizations, or those of the publisher, the editors and the reviewers. Any product that may be evaluated in this article or claim that may be made by its manufacturer is not guaranteed or endorsed by the publisher.

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