<![CDATA[The growing adoption of ChatGPT in higher education raises questions about the factors influencing lecturers’ behavioral intention to use generative artificial intelligence. This study examined ChatGPT adoption among accounting lecturers by extending the Technology Acceptance Model (TAM) with perceived trust, perceived risk, and AI self-efficacy. A quantitative cross-sectional survey involving 150 accounting lecturers from private higher education institutions in Palangka Raya, Indonesia, was conducted between June and October 2025. Data were collected using a 27-item Likert-scale questionnaire and analyzed through Pearson correlation and multiple linear regression using IBM SPSS Statistics 26. Results indicated that perceived usefulness (β = 0.389, p < .001), AI self-efficacy (β = 0.204, p = .002), perceived ease of use (β = 0.178, p = .007), and perceived trust (β = 0.148, p = .022) positively predicted behavioral intention, while perceived risk showed a significant negative association (β = −0.174, p = .004). The model explained 56.4% of the variance (adjusted R² = 0.549). These findings extend TAM-based understanding of ChatGPT adoption and highlight the importance of perceived benefits, digital confidence, trust, and risk awareness in developing responsible AI integration strategies for accounting education.]]>
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