The development of Artificial Technology (AI) technology is proliferating and organizations are being implemented in many areas, including education. The numerous advantages offered by AI technology are expected to improve the quality of accounting and business education at the higher education level. To implement successfully AI in accounting and business education, it is essential to identify the factors that drive and restrict lecturers' intentions to use AI technology. This study attempts to extend a version of the Technology Acceptance Model (TAM) by introducing lecturers' optimism and pedagogical beliefs for explaining AI acceptance within accounting & business education. Survey data were collected from 400 lecturers in Indonesia and analyzed using PLS-SEM approach. The results reveal that the proposed model can explain 51% of the variance in accounting and business lecturers’ behavioral intention to use AI in class. Specifically, lecturers with constructivist mindsets are more likely to use AI for education than lecturers with transmissive beliefs. Perceived ease of use, perceived usefulness, and optimism toward AI for education are crucial in determining lecturers’ acceptance of AI in accounting and business education. This study implies the importance of stimulating lecturers to be more constructivist-mindset and the necessity of developing AI tools that are user-friendly and beneficial. In this way, lecturers are likely to become more optimistic and willing to implement AI in accounting and business courses.

Authors:
Tan Ming Kuang, Universitas Kristen Maranatha, Indonesia
Riki Martusa, Universitas Kristen Maranatha, Indonesia
Meythi Meythi, Universitas Kristen Maranatha, Indonesia

About the Presenter(s)
Dr. Tan Ming Kuang is the Dean and Assistant Professor in the Accounting Department of the Faculty of Digital Business and Law at Universitas Kristen Maranatha, Indonesia. His research covers topics such as educational technology and ethics.
https://www.linkedin.com/in/ming-kuang-tan-231754244/
https://www.researchgate.net/profile/Tan-Ming-Kuang

Dr. Riki Martusa is an Associated Professor of Accounting at Faculty of Digital Business and Law, Universitas Kristen Maranatha. His research embraces financial accounting and management accounting.
https://www.researchgate.net/profile/Riki-Martusa-2

Dr. Meythi Meythi is an associated professor at Accounting Department, Faculty of Digital Business and Law, Universitas Kristen Maranatha. Her research embraces behavioral accounting and financial accounting.
https://www.researchgate.net/profile/Meythi-Meythi

Connect on Linkedin
https://www.linkedin.com/in/ming-kuang-tan-231754244/

Connect on ResearchGate
https://www.researchgate.net/profile/Tan-Ming-Kuang

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