Implementation of generative AI tools in accounting education context

Purpose The main purpose of current research is to explore the implementation of generative artificial intelligence (AI) tools such as Chat Generative Pre-Trained Transformer (ChatGPT) in educational settings, especially in specific contexts like Jordan. Design/methodology/approach Based on data collected from Jordanian students in the accounting education context, the proposed research model is verified using a partial least squares structural equation modelling (PLS-SEM) approach. Findings The results confirmed that the actual usage of ChatGPT is significantly and positively influenced by perceived usefulness, perceived ease of use, perceived fear and protection motivation; while results also confirmed that protection motivation is significantly and positively influenced by perceived fear. Furthermore, the results indicated that the continued usage of ChatGPT is significantly and positively influenced by actual usage and peer influence. Finally, the results confirmed that peer influence moderated the association between usage and continuance usage of ChatGPT. Originality/value The current research fills a gap in the existing generative AI literature by providing empirical data and theoretical support for the successful implementation of generative AI tools such as ChatGPT in educational settings, especially in specific contexts like Jordan, which is different from any time addressed previously.