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<p>ChatGPT a state-of-the-art language model created by Open Artificial Intelligence (AI), can revolutionize education by improving student engagement and making learning more personalized. Consequently, the study’s purpose is to evaluate the antecedent factors that the influence usage and continuance usage of a recently introduced AI-based tool called ChatGPT among accounting students for educational purposes based on expanding the classical Technology Acceptance Model (TAM). To achieve the study purpose, data were collected from 1025 accounting students in Jordanian higher education institutions and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results showed that perceived usefulness, perceived ease of use, COVID-19 concerns, and protection motivation significantly influence ChatGPT usage. The results also indicated that ChatGPT usage and peer influence significantly influence continuance intention to use ChatGPT. Furthermore, the study found that peer influence accuracy moderates most indirect relationships, while results demonstrated that peer influence does not moderate the relationship between the perceived ease of use and ChatGPT usage, and hence hypothesis 6a was rejected. Finally, the results hold different implications by providing insights for instructors, universities, and higher education institutions about the successful implementation of AI tools such as ChatGPT for educational purposes.</p>

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ChatGPT as an educational resource for accounting students: expanding the classical TAM model

  • 期刊论文

  • 发表日期：

    2025年3月1日

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  • Manaf Al-Okaily

摘要

ChatGPT a state-of-the-art language model created by Open Artificial Intelligence (AI), can revolutionize education by improving student engagement and making learning more personalized. Consequently, the study’s purpose is to evaluate the antecedent factors that the influence usage and continuance usage of a recently introduced AI-based tool called ChatGPT among accounting students for educational purposes based on expanding the classical Technology Acceptance Model (TAM). To achieve the study purpose, data were collected from 1025 accounting students in Jordanian higher education institutions and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results showed that perceived usefulness, perceived ease of use, COVID-19 concerns, and protection motivation significantly influence ChatGPT usage. The results also indicated that ChatGPT usage and peer influence significantly influence continuance intention to use ChatGPT. Furthermore, the study found that peer influence accuracy moderates most indirect relationships, while results demonstrated that peer influence does not moderate the relationship between the perceived ease of use and ChatGPT usage, and hence hypothesis 6a was rejected. Finally, the results hold different implications by providing insights for instructors, universities, and higher education institutions about the successful implementation of AI tools such as ChatGPT for educational purposes.