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Using an explanatory quantitative survey of 327 undergraduate accounting students from public and private universities in Jakarta and Depok, the study applies Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. Performance expectancy, effort expectancy, and social influence significantly increase behavioral intention, while facilitating conditions and behavioral intention significantly affect use behavior. 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The study used an explanatory quantitative approach with a survey method on 327 students of the Under Graduate of Accounting Program at Public Universities and Private Universities in Jakarta and Depok City. The data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the help of SmartPLS 4.0. The results of the study show that performance expectancy, effort expectancy, and social influence have a positive and significant effect on behavioral intention in using AI. In addition, facilitating conditions and behavioral intention have a positive and significant effect on use behavior. The greatest influence was found on the relationship of behavioral intention to use behavior, which suggests that intent of use is a major factor driving the actual use of AI in accounting learning. The research model also had good predictive ability with an R² value of 0.676 for behavioral intention and 0.758 for use behavior. These findings strengthen the relevance of the UTAUT model in explaining the adoption of AI in accounting education and provide implications for universities in optimizing the use of AI to improve the quality of learning.  \nKeywords: Artificial Intelligence, UTAUT, accounting learning, behavioral intention, use behavior.  \nINTRODUCTION  \nAdvances in Artificial Intelligence (AI) technology have brought about significant changes in various fields, including higher education. In recent years, the use of AI has become increasingly widespread as a learning tool capable of supporting information retrieval, task completion, data analysis, and the development of students’critical thinking skills. The emergence of various generative AI platforms such as ChatGPT, Google Gemini, and similar applications has made it easier for students to acquire knowledge quickly and interactively. This trend indicates that AI is no longer viewed as a technology of the future but has become an integral part of daily academic activities (Tian et al., 2024) .  \nIn the field of accounting, advancements in AI have had a significant impact on the competencies required of college graduates. The accounting profession today demands not only technical skills in financial recording and reporting but also the ability to leverage digital technology to support more effective decision-making. Various studies show that AI can improve the efficiency of accounting processes, accelerate data analysis, and assist with routine tasks, allowing accountants to focus more on strategic activities (Hasan, 2022; Shevchuk & Radelytskyy, 2024) . Therefore, integrating AI into accounting education is essential to prepare students for the digital transformation in the workplace.  \nThe increasing use of Artificial Intelligence (AI) in accounting education is increasingly visible in Indonesia. Students utilize AI to seek explanations of accounting concepts, understand complex material, complete assignments, and support independent learning. Various studies indicate that student use of AI is intensifying because the technology is considered capable of increasing the effectiveness and efficiency of the learning process (Ayyasy et al., 2025). With the increasing use of digital technology in higher education, AI has become part of accounting students' daily learning activities. This indicates that students are no longer at the introd","cbCaigFKpD1Z9XFD","https://ap.wps.com/l/cbCaigFKpD1Z9XFD","pdf",335220,"English","# Introduction\n## Artificial Intelligence in higher education and accounting\n## Technology acceptance and the UTAUT model\n## Research need and study direction","[{\"question\":\"What model is used to examine AI adoption in accounting education?\",\"answer\":\"The study uses the Unified Theory of Acceptance and Use of Technology (UTAUT) model, following its constructs to explain intention and use behavior.\"},{\"question\":\"Which factors influence students’ behavioral intention to use AI?\",\"answer\":\"Performance expectancy, effort expectancy, and social influence have a positive and significant effect on behavioral intention.\"},{\"question\":\"How does behavioral intention affect students’ AI use behavior?\",\"answer\":\"Behavioral intention has a positive and significant effect on use behavior, and it shows the greatest influence in the adoption relationship.\"}]","From Intention to Use - Examining Artificial Intelligence Adoption in Indonesian Accounting Education Using the UTAUT Model | PDF",25]