Abstract. This study explores business students' perceptions of artificial intelligence (AI) in education, utilizing the Technology Acceptance Model (TAM) to assess perceived usefulness (PU), perceived ease of use (PEOU), and intention to use AI. The questionnaire, developed based on key TAM constructs, underwent pilot testing to ensure the validity and reliability of the instrument. Conducted among Bachelor of Science in Business Administration students at Davao Oriental State University-Cateel Campus, the research employed a predictive correlational design and collected data using the validated survey instrument. Findings reveal that students perceive AI tools as intuitive and beneficial to their learning, with ChatGPT being the most popular. However, effective use of AI requires active engagement and critical thinking. Regression analysis indicates that PU significantly predicts students' intention to use AI, while PEOU has a lesser influence. The study highlights the importance of AI literacy programs, ethical frameworks, and institutional guidelines for adopting responsible AI. Recommendations include integrating AI-focused education and further investigating factors such as trust and data privacy concerns in AI acceptance.

Keywords: Artificial intelligence; Technology Acceptance Model; Business students; AI in education; Higher education; Perceptions of AI.