Accounting academics’ use of generative AI-based tools: a technology acceptance perspective

Purpose This study aims to explore the extent of using artificial intelligence (AI)-based tools by accounting academics. It also aims to highlight the underpinning reasons for using and not using these new technologies, in particular chatbots. Design/methodology/approach The unified theory of acceptance and use of technology (UTAUT) is used to better understand determinants of AI acceptance and use by accounting academics who work in Kuwaiti higher education organizations and support the primary instrument of a mixed, closed and open-ended questionnaire. Findings Although almost all accounting academics were familiar with AI-based tools such as chatbots, most of them did not use or, remarkably, do not know how to use AI tools for academic purposes or how the accountancy profession uses AI. This lack of knowledge, take-up and interest has various causes, including some universities’ culture of indifference. Research limitations/implications Theoretical implications address three significant extant research complications regarding AI in education, while practical implications yield a recommended road map for increasing academics’ understanding of AI, its potentials and implications (in both academia and practice) to advance learning experiences. Originality/value While many AI studies in education assume academics’ capabilities with AI, this research recognizes and addresses the opposite – complementing the few that examine academics’ acceptance and use of AI, especially accounting academics.