Investigating behavioral and technical factors influencing faculty adoption of ChatGPT in accounting education

The integration of Artificial Intelligence (AI) chatbots, such as ChatGPT, has seen growing uptake among faculty members and university students. Faculty members play an important role in effectively incorporating ChatGPT and similar AI chatbots into educational settings. However, examining the behavioral and technical dimensions that shape satisfaction and usage intention requires further investigation. While scholarly literature has increasingly examined the behavioral aspects of ChatGPT acceptance among faculty across diverse educational contexts and cultural backgrounds, its integration into accounting education, specifically within Arabic educational content, remains insufficiently explored. To this end, a quantitative research approach and structural equation modeling (SEM) were employed with 159 participants to examine the determinants of ChatGPT adoption by combining constructs from the Unified Theory of Acceptance and Use of Technology (UTAUT) and Information System Success (ISS) models. Results revealed that technical constructs exerted a greater influence than behavioral constructs in driving faculty acceptance of ChatGPT. User satisfaction emerged as the strongest predictor of usage intention, with both satisfaction and intention significantly influencing actual implementation. This study provides meaningful insights into the facilitating and constraining factors influencing the adoption of ChatGPT in higher education settings. It highlights essential considerations for integrating AI into accounting education, with a particular focus on developing AI-powered chatbots tailored for Arabic educational contexts.