Acceptance and Usage of ChatGPT Among accounting and Financial Students in Private Universities

This study examines the acceptance and usage of ChatGPT among accounting students in
private universities in Iraq, focusing on key factors influencing its adoption. A quantitative
research approach was employed, utilizing a structured questionnaire to collect data from students
across three private universities. The data was analyzed using SPSS software, applying descriptive
and inferential statistical methods to assess the impact of Perceived Usefulness, Perceived Ease of
Use, and Social Influence on students’ adoption of ChatGPT. The findings indicate that
Perceived Ease of Use and Social Influence significantly influence students’ acceptance of
ChatGPT, suggesting that ease of access and encouragement from peers and instructors play a
crucial role in its adoption. However, Perceived Usefulness was found to be statistically
insignificant, implying that recognizing ChatGPT’s benefits alone does not necessarily lead to its
widespread use. These results highlight the importance of improving usability, fostering
institutional and peer support, and integrating AI literacy into accounting education. The study
provides valuable insights for educators, policymakers, and institutions seeking to enhance AI
adoption in higher education, emphasizing the need for targeted strategies to maximize the
effective use of ChatGPT in accounting learning environments.