Artificial Intelligence (AI) is transforming industries by automating repetitive processes, enhancing decision-making, and providing deeper business insights. The accounting profession, traditionally reliant on human expertise and judgment, is now being reshaped by AI-driven tools such as robotic process automation, predictive analytics, and digital auditing systems. While these technologies promise efficiency, accuracy, and innovation, they also introduce challenges related to ethics, adoption, and workforce adaptation. This paper explores the adoption of artificial intelligence (AI) technologies through the theoretical lens of the ABC Model of Attitude, which conceptualizes attitudes as comprising three interrelated components: Affect (emotions and feelings), Behaviour (past actions and intentions), and Cognition (beliefs and knowledge). By examining these components, this study aims to uncover the complex psychological factors that influence individuals' acceptance and use of AI in various contexts. Early exposure to AI tools—such as tutoring systems, accounting simulators, and virtual assistants—enhances students’ digital literacy, confidence, and technology readiness. Research indicates that perceived usefulness, ease of use, and satisfaction with these tools positively shape students’ attitudes, self-efficacy, and willingness to adopt technology.