Undergraduate Students’ Acceptance and Use of Artificial Intelligence Tools in Learning Mathematics in Higher Learning Institutions. Evidence from Tanzania Institute of Accountancy

This study examined undergraduate students’ acceptance and use of Artificial Intelligence (AI) tools in learning mathematics at the Tanzania Institute of Accountancy (TIA), Mbeya Campus. Using a cross-sectional research design, data were collected from 291 first-year undergraduate students drawn from a population of 1,213 across four academic programs. A structured questionnaire captured data on demographics, AI tool usage, and perceptions of usefulness and ease of use. Data were analyzed using descriptive and inferential statistics, including Chi-square tests, ANOVA, and logistic regression models to identify significant relationships and predictors of AI adoption. Results showed that 76.8% of students had used AI tools, with 20.1% reporting regular usage. However, the correlation analysis revealed weak and statistically insignificant relationships between behavioral intention, perceived usefulness, and ease of use, indicating that contextual factors such as institutional support and accessibility play a larger role in adoption. The study concludes that while students demonstrate positive attitudes toward AI, consistent utilization remains limited due to infrastructural and literacy challenges.