{"title":"评估学生采用生成式人工智能的意愿","authors":"Najla Bouebdallah , Wissem Ajili Ben Youssef","doi":"10.1016/j.jaccedu.2025.100984","DOIUrl":null,"url":null,"abstract":"<div><div>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.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"72 ","pages":"Article 100984"},"PeriodicalIF":0.0000,"publicationDate":"2025-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Assessing students’ intention to adopt generative artificial intelligence\",\"authors\":\"Najla Bouebdallah , Wissem Ajili Ben Youssef\",\"doi\":\"10.1016/j.jaccedu.2025.100984\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><div>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.</div></div>\",\"PeriodicalId\":35578,\"journal\":{\"name\":\"Journal of Accounting Education\",\"volume\":\"72 \",\"pages\":\"Article 100984\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2025-09-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Accounting Education\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S0748575125000351\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"Social Sciences\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting Education","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0748575125000351","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"Social Sciences","Score":null,"Total":0}
Assessing students’ intention to adopt generative artificial intelligence
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.
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.