Acta Informatica Malaysia (AIM)

This study assessed the factors that determine the adoption of AI tools by the 336 students of the Laguna University under the College of Business Administration and Accountancy (CBAA). The researcher used a descriptive-comparative and correlational research design wherein data were collected using a structured
survey and analysed using descriptive statistics, ANOVA, Pearson’s correlation, and regression analysis. The results showed high variability in the adoption of AI tools among programs, with the highest rates among Bachelor of Science in Accountancy students. Key predictors were identified, including facilitating conditions, performance expectancy, and social influence, with facilitating conditions being the strongest predictor. Perceived enjoyment strongly motivated adoption, and perceived ease of use significantly influenced attitudes toward AI tools, which was greater than perceived usefulness. Effort expectancy did not significantly affect actual usage, so students must have found that AI tools are intrinsically easy to use. The findings indicated differences in terms of access to resources and technological exposure, thus the study recommends tailored institutional strategies that foster an environment which focuses on the benefits of AI, and also, easy tool design is are essential step toward the enhancement of adoption and equal access across the academic programs.