AI acceptance in higher education: The impact of performance expectations, effort expectations and facilitating conditions factors

Authors

  • Mazlina Mamat Faculty of Business and Management, Universiti Teknologi MARA (UiTM), Kelantan Branch, Malaysia
  • Nur Haslina Ramli Faculty of Business and Management, (UiTM) Kelantan Branch, Malaysia
  • Mariam Setapa Faculty of Business and Management, (UiTM) Kelantan Branch, Malaysia
  • Yuslina Yusoff Faculty of Business and Management, (UiTM) Kelantan Branch, Malaysia
  • Nurul Ain Nasuha Mohd Risham Faculty of Business and Management, (UiTM) Kelantan Branch, Malaysia
  • Nur Syafiqa Muhammad Zuhaida Faculty of Business and Management, (UiTM) Kelantan Branch, Malaysia
  • Dedi Muhammad Siddiq Shari Faculty of Economics and Business, (UGJ), Indonesia

DOI:

https://doi.org/10.55573/IJAFB.117009

Keywords:

Performance Expectancy, Effort Expectancy, Facilitating Conditions, Artificial Intelligence (AI), Acceptance, higher education students

Abstract

Artificial Intelligence (AI) would boost academic performance and engagement in higher education by streamlining administrative procedures, improving learning outcomes, and offering students personalise learning experiences. Despite all that, the acceptance is inconsistent because of different student perceptions and lack of preparedness. Despite its potential, there is obstacle to AI application, including perceived complexity, poor pedagogical integration, and limited support system. This paper closes the gap by highlighting the performance expectancy, effort expectancy, and facilitating conditions that influence higher education AI acceptance, which is among Universiti Teknologi MARA (UiTM) students in Malaysia. Previous research particularly those related to usage security demonstrates a significant impact on AI acceptance. A structured questionnaire was gathered from 300 students of multiple faculties as part of quantitative research design. Pearson Correlation, Multiple regression, and ANOVA analysis were utilised to analysed the data. The performance expectancy, effort expectancy and facilitating conditions proved to be significantly affect AI acceptance. The coefficient value indicates that performance expectancy has the greatest effect. The result report that students are motivated by AI’s capabilities to boost academic performances and learning process efficiency, as long as the tools are accessible and supported

by the institution. This paper concludes creating a supportive technological environment is essential for successful AI acceptance. It emphasises the need for higher education institutions to take proactive approach in implementing AI effectively. Future studies should explore AI’s impact on academic performance through experimental studies. Further investigation into AI literacy and the success of training programs could also provide helpful insights for higher education institutions in shaping AI’s future role.

 

Keywords: Performance Expectancy, Effort Expectancy, Facilitating Conditions, Artificial Intelligence (AI), Acceptance, Higher Education.

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Published

2026-11-09

How to Cite

Mamat, M., Ramli, N. H., Setapa, M., Yusoff, Y., Mohd Risham, N. A. N., Muhammad Zuhaida, N. S., & Shari, D. M. S. (2026). AI acceptance in higher education: The impact of performance expectations, effort expectations and facilitating conditions factors. International Journal of Accounting, Finance and Business, 11(70), 129–143. https://doi.org/10.55573/IJAFB.117009