This study assesses the behavioral intention and use of ChatGPT among accounting and finance higher education students, highlighting differences over the years 2023 and 2024. Utilizing survey data from 237 students in 2023 and 288 students in 2024, the study employed frequency analysis and the independent-samples Mann-Whitney U test. The results confirmed that both the levels of behavioral intention and use of ChatGPT increased significantly over the examined years. This research provides valuable insights into the growing fascination and engagement with ChatGPT and its expanding applications in the educational domain. However, using ChatGPT for educational purposes is a relatively new phenomenon that requires further exploration and empirical validation across diverse research samples and disciplines.