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February 20, 2026Journal of Information Communication and Ethics in Society1 citations

Accounting knowledge as a compass in ChatGPT adoption among accounting students in higher educational institutions

SBSaeed Awadh Bin-NashwanDhofar University NANada AlyafaiDhofar University AIAbdelhamid Elsayed Abdellatif IsmaielXiamen University

Key Points

This research investigates the factors influencing ChatGPT adoption among accounting students, focusing on the role of accounting knowledge.
Conducted a structured survey targeting accounting students in higher education institutions in Oman.
Employed SmartPLS software to analyze data and estimate the proposed model.
Applied theory of planned behavior and social cognitive theory frameworks.
Found that attitude, subjective norms, and perceived behavioral control significantly influence ChatGPT adoption.
Identified that accounting knowledge enhances the effects of attitude and perceived control on adoption behavior.

Abstract

Purpose The rapid emergence of artificial intelligence (AI) tools like ChatGPT presents both opportunities and challenges for accounting education. Despite growing interest, limited research has examined the behavioral factors influencing ChatGPT adoption among accounting students. This study aims to address this gap by applying theory of planned behavior (TPB)–social cognitive theory (SCT) and incorporating accounting knowledge as a moderating variable. Design/methodology/approach Data were collected through a structured survey distributed to accounting students across higher education institutions in Oman. The study employed SmartPLS software to estimate the proposed model and obtain meaningful outcomes. Findings The findings reveal that attitude (ATT), subjective norms and perceived behavioral control (PBC) significantly influence accounting students’ ChatGPT adoption. Moreover, accounting knowledge strengthens the effects of ATT and PBC, highlighting the importance of domain-specific expertise in shaping AI adoption behavior. Practical implications These results offer both theoretical contributions to behavioral models and practical insights for educators aiming to integrate AI tools in accounting curricula. Recommendations include fostering AI literacy and reinforcing foundational accounting knowledge to support responsible and effective adoption. Originality/value Unlike prior studies which looked into a conceptual review of AI’s pedagogical threats and opportunities in accounting education, this study offers empirical evidence explaining how domain expertise shapes adoption behavior. Our research advances the behavioral perspective by integrating TPB and SCT and by introducing accounting knowledge as a moderating construct. This contrast clarifies that the present study moves beyond capability or attitudinal descriptions to theorize and test the cognitive mechanisms driving responsible adoption among accounting students.

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