Acceptance and Use of ChatGPT Among Accounting and Finance Higher Education Students

This study investigates the acceptance and use of ChatGPT among higher education students specializing in accounting and finance. Employing and validating Venkatesh's Unified Theory of Acceptance and Use of Technology (UTAUT), a sample of 237 accounting and finance students was surveyed. The results confirm eight out of ten proposed hypotheses, highlighting that behavioral intention towards ChatGPT is shaped by effort expectancy, social influence, and performance expectancy. Furthermore, ChatGPT use is affected by behavioral intention and facilitating conditions. Interestingly, the findings reveal gender moderation in the impact of effort expectancy on behavioral intention, study level moderation in the influence of social factors on behavioral intention, and age moderation in the effect of facilitating conditions on ChatGPT use. These findings have significant potential to advance the understanding of ChatGPT acceptance and utilization within higher education, particularly in the domain of accounting and finance. Nonetheless, the use of ChatGPT for educational purposes is a new phenomenon that necessitates further exploration and repeated empirical validation across diverse research samples.