ETHICAL AI USE INTENTIONS AMONG ACCOUNTING STUDENTS: A THEORY OF PLANNED BEHAVIOUR-BASED EXPLORATORY PILOT STUDY
DOI:
https://doi.org/10.35631/AIJBES.829036Keywords:
Accounting Education, Artificial Intelligence (AI), Ethical Behaviour, Exploratory Study,, Theory of Planned Behaviour (TPB)Abstract
This exploratory research examines the factors influencing accounting students' behavioural intentions toward ethical artificial intelligence (AI) use in coursework. Against the backdrop of increasing concerns about questionable AI use and academic integrity in digital learning environments, the study addresses the challenges associated with ethical AI use in higher education. Previous applications of the theory of planned behaviour (TPB) have primarily examined general technology adoption or ethical behaviour, but limited attention has been given to ethical AI use intentions among accounting students, particularly through the simultaneous consideration of functional benefits and academic-integrity anxiety. Specifically, the framework examines five constructs: attitude, subjective norms, perceived behavioural control, perceived benefits, and academic-integrity anxiety. Data were collected from 160 diploma-level accounting students enrolled in two academic programs through a structured online survey. We rated responses on a 5-point Likert scale and used Partial Least Squares Structural Equation Modelling (PLS-SEM) to provide an initial test of the extended framework. The findings suggest that attitude and subjective norms significantly predicted behavioural intention, whereas perceived behavioural control, perceived benefits, and academic-integrity anxiety did not. These results indicate that, within this exploratory sample, attitude and subjective norms showed clearer associations with behavioural intention than perceived benefits and academic-integrity anxiety. The findings suggest that educators should build positive attitudes and peer norms around ethical AI use through clear AI-ethics guidance and coursework policies.
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