Technology has significantly transformed knowledge, education, and access to information by introducing online learning platforms, interactive games, and virtual reality simulations in traditional classrooms, creating a dynamic, engaging, and inclusive learning environment. The ChatGBT project (a pre-developed transformer for training) is a remarkable achievement in artificial intelligence technology. It allows students tailored and efficient learning experiences by providing individual feedback and explanations. ChatGPT e-learning platform has been extensively studied for its adoption and acceptance, but there is a significant gap in research on its acceptability and use, highlighting the need for further exploration. The goal of this work is to bridge this disparity by introducing a comprehensive model that includes three basic elements: performance expectation, expected effort, and social impact. A total of 241 graduate students were surveyed and their data were analyzed using structural equation modeling techniques. The results indicate that “expectation of performance and expected effort” have the greatest impact and importance in determining students’ intentions to use learning platforms via ChatGPT, while social influence does not play an important role. This study enhances the current body of knowledge related to artificial intelligence and environmental sustainability, and provides important insights for professionals, policymakers, and producers of artificial intelligence products. These observations may provide guidance for creating and implementing artificial intelligence technologies to match consumers’ needs and preferences more effectively, while also taking into account broader environmental conditions.

The present study examines the effect of variables on contemporary management accounting practices' adoption in the public sector. The present research further investigates the relationship between the uptake of contemporary management accounting practices and organizational performance and change. 520 surveys were mailed to the public sector in Jordan to gather data, which was subsequently analyzed employing SEM. The findings of the research indicate that there are substantial relationships between accounting staff qualifications and management accounting practices. Results indicate that modern management accounting practices could help public sector practitioners enhance performance and promote organizational change. The investigation offers concrete insight into the public sector's uptake of management accounting practices. The research conducted offers a field study of the impact of implementing a suite of management accounting practices in the public sector.