The present study aims at investigating the effect of implementing artificial intelligence through chatbots in the management accounting practices of accounting professionals and accounting students. This study intends to explore determinants of ChatGPT usage that involve PU of behavioural accounting, the effect of trust (TR) on accounting professionals and accounting students, and the potential moderating role of age and gender in ChatGPT usage. This study advances our understanding of the adoption of ChatGPT in more detail. The study applied the extended unified theory of acceptance and use of technology model paradigm, incorporating factors like social value (SV), monetary value (MV), emotional value (EV), quality value (QV) and TR. Data was collected as primary data involving 435 accounting professionals and students via online/offline closed-ended structured questionnaire surveys using a convenience sampling technique. This research was carried out between 23rd January and 23rd August. Hypotheses were tested, and empirical validation of the conceptual model was done using the Statistical Package for the Social Sciences and moderation analysis was done using Smart PLS 4. It was found out that factors such as effort expectancy, MV, EV, QV and TR had a great influence on the management intent behavioural intention. However, there were no statistically significant implications for factors like performance expectancy and SV. This is how accounting professionals and accounting students can take advantage of the findings of this research. The reason for this is to effectively integrate ChatGPT into the domain of accounting and manage the implementation to enhance performance in management accounting practices. These aspects are essential when it comes to the implementation of artificial intelligence. The study is relevant to business, educational institutions and government sectors since it focuses on ChatGPT adoption.

Technology adoption, artificial intelligence, managerial accounting, UTAUT2 model, behavioural intention

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