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Behavioral Intention to Use Artificial Intelligence (AI) Among Accounting Students: Evaluating the Effect of Job Relevance

Gadjah Mada International Journal of Business (GamaIJB) · Vol. 27 No. 3 (2025) · pp. 269–295

DOI
10.22146/gamaijb.110620
ISSN
2338-7238, 1411-1128
Published
2025-09-02
Publisher
Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

This research meticulously evaluates the influence of job relevance on accounting undergraduates' behavioral intentions toward utilizing artificial intelligence (AI), scrutinizing the mediating role of perceived usefulness. Anchored in the extended technology acceptance model (TAM), this study employs a cross-sectional, survey-based methodology to gather data from 136 undergraduate students across various public and private Malaysian universities. The empirical evidence elucidates that job relevance positively influences the students’ behavioral intentions regarding AI integration. In tandem, perceived usefulness emerges as a significant mediator, revealing its critical role in this relationship, thus manifesting a partial mediation effect. The findings highlight the necessity of strategically reconfiguring accounting education curricula to incorporate pedagogical approaches aligned with the influential factors of job relevance and perceived usefulness, thereby intensifying students’ intentions to engage with AI in academic and professional settings. Such an educational evolution is paramount, equipping accounting students with the requisite competencies and insights to navigate the accounting profession’s rapidly transforming, technologically driven landscape.

Keywords

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Metadata source: OAI-PMH (metadata jurnal) https://journal.ugm.ac.id/gamaijb/oai, first harvested 28 Okt 2026, last seen 28 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Behavioral Intention to Use Artificial Intelligence (AI) Among Accounting Students: Evaluating the Effect of Job Relevance</dc:title>
	<dc:creator>Krishnanraw, Jyashree</dc:creator>
	<dc:creator>Kamisah, Ismail</dc:creator>
	<dc:subject xml:lang="en-US">Accounting; Technology</dc:subject>
	<dc:subject xml:lang="en-US">Artificial Intelligence (AI); Accounting Education;Technology Acceptance Model; Behavioral Intention; Job Relevance;Malaysian Higher Education Institutions.</dc:subject>
	<dc:subject xml:lang="en-US">M410</dc:subject>
	<dc:description xml:lang="en-US">This research meticulously evaluates the influence of job relevance on accounting undergraduates' behavioral intentions toward utilizing artificial intelligence (AI), scrutinizing the mediating role of perceived usefulness. Anchored in the extended technology acceptance model (TAM), this study employs a cross-sectional, survey-based methodology to gather data from 136 undergraduate students across various public and private Malaysian universities. The empirical evidence elucidates that job relevance positively influences the students’ behavioral intentions regarding AI integration. In tandem, perceived usefulness emerges as a significant mediator, revealing its critical role in this relationship, thus manifesting a partial mediation effect. The findings highlight the necessity of strategically reconfiguring accounting education curricula to incorporate pedagogical approaches aligned with the influential factors of job relevance and perceived usefulness, thereby intensifying students’ intentions to engage with AI in academic and professional settings. Such an educational evolution is paramount, equipping accounting students with the requisite competencies and insights to navigate the accounting profession’s rapidly transforming, technologically driven landscape.</dc:description>
	<dc:publisher xml:lang="en-US">Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada</dc:publisher>
	<dc:contributor xml:lang="en-US">Universiti Malaya</dc:contributor>
	<dc:date>2025-09-02</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.ugm.ac.id/gamaijb/article/view/110620</dc:identifier>
	<dc:identifier>10.22146/gamaijb.110620</dc:identifier>
	<dc:source xml:lang="en-US">Gadjah Mada International Journal of Business; Vol 27, No 3 (2025): September-December; 269-295</dc:source>
	<dc:source>2338-7238</dc:source>
	<dc:source>1411-1128</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.ugm.ac.id/gamaijb/article/view/110620/42377</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2025 Gadjah Mada International Journal of Business</dc:rights>
	<dc:rights xml:lang="en-US">http://creativecommons.org/licenses/by-sa/4.0</dc:rights>
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