Ahmad Nurkhin, Fachrurrozie, Hasan Mukhibad, Christian Wiradendi Wolor, Wong Chee Hoo
This study aims to analyze the factors that influence accounting students’ intention and actual behavior regarding the utilization of artificial intelligence (AI) for learning, using the Unified Theory of Acceptance and Use of Technology (UTAUT) 3 framework. The respondents of the study were 256 accounting and accounting education students in Semarang City, Indonesia. The data collection technique was a questionnaire distributed via WhatsApp groups. Data was analyzed using PLS-SEM. The results show that students’ intention to use AI is driven by performance expectancy, effort expectancy, social influence, facilitating conditions, and habit, while price value, hedonic motivation, personal innovativeness, ICT experience, and competence are insignificant. Actual AI use is mainly influenced by facilitating conditions and habits, with no mediating role of intention for personal innovativeness, ICT experience, or ICT competence. This study extends UTAUT 3 by showing that AI adoption in accounting education is more strongly shaped by contextual and habitual factors than by individual innovativeness or ICT competence. © 2026 The Author(s).
Universitas Negeri Semarang, Indonesia; Universitas Negeri Jakarta, Indonesia; INTI International University, Malaysia
