Ethical Considerations in the Use of AI in Accounting Education: A Conceptual Analysis Using the Theory of Planned Behaviour

Artificial intelligence (AI) is routine in accounting education, it helps in accelerating feedback and access to help but raising risks to integrity, privacy, fairness, and accountability. This conceptual paper addresses how Malaysian accounting programmes can capture AI’s benefits while safeguarding professional judgment. Using the Theory of Planned Behaviour (TPB), this paper shall explain how attitudes (A), subjective norms (SN), and perceived behavioural control (PBC) shape students’ intentions and behaviours in ethical AI use, and how these choices support judgment development. The paper’s design synthesises literature and proposes a TPB-based causal pathway (A/SN/PBC → Intention → Behaviour → Professional judgment). This paper advance four propositions tied to key risks: over-reliance, privacy and security, bias and fairness, and transparency and accountability. The output is an integrated framework combining a TPB model with an Ethical-AI issues map. Implications include practical programme guidelines, MIA–university professional development and AI-aware assessment to raise PBC, that convert intention into practice.