Assessing students’ intention to adopt generative artificial intelligence

Q1 Social Sciences

Journal of Accounting Education Pub Date : 2025-09-01 DOI:10.1016/j.jaccedu.2025.100984

Najla Bouebdallah , Wissem Ajili Ben Youssef

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引用次数: 0

Abstract

This study examines the factors that influence the use, adoption, and recommendation of generative artificial intelligence (GenAI) tools among French management science students. Our study extends the Unified Theory of Acceptance and Use of Technology (UTAUT 3) model by including trust, learning value, and empowerment in learning. This extension fills gaps in our understanding of the psychosocial factors influencing the adoption of GenAI tools in higher education. We used a questionnaire and partial least squares structural equation modeling (PLS-SEM) to analyze data collected from 257 French management science students across different institutions. The results show that the most significant factors are performance expectancy, habit, hedonic motivation, and trust. These factors explain 49.3% of the intention to use GenAI tools, 58.7% of the intention to adopt them, and 39.6% of the intention to recommend them. However, other factors had no significant effect on behavioral intentions. This study contributes to the literature on technology acceptance by extending the UTAUT 3 model to an educational context. Additionally, it provides practical recommendations for educators, policymakers, and technology providers to promote the integration of GenAI tools in management science education and prepare students for future professional environments centred on GenAI tools.

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评估学生采用生成式人工智能的意愿

本研究探讨了影响法国管理科学专业学生使用、采用和推荐生成式人工智能（GenAI）工具的因素。我们的研究扩展了技术接受和使用统一理论（UTAUT 3）模型，包括信任、学习价值和学习授权。这种扩展填补了我们对影响在高等教育中采用GenAI工具的社会心理因素的理解空白。我们使用问卷调查和偏最小二乘结构方程模型（PLS-SEM）来分析来自不同院校的257名法国管理科学专业学生的数据。结果表明，绩效预期、习惯、享乐动机和信任是影响绩效预期的最重要因素。这些因素解释了49.3%的人打算使用GenAI工具，58.7%的人打算采用它们，39.6%的人打算推荐它们。而其他因素对行为意向的影响不显著。本研究通过将UTAUT 3模型扩展到教育背景，为技术接受的文献做出了贡献。此外，它为教育工作者、政策制定者和技术提供者提供了实用的建议，以促进GenAI工具在管理科学教育中的整合，并为学生为未来以GenAI工具为中心的专业环境做好准备。

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来源期刊

Journal of Accounting Education Social Sciences-Education

CiteScore

4.20

自引率

0.00%

发文量

期刊介绍： The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.