Findings provide a reference for the future UTAUT2 and mobile learning related studies. From the perspective of universities, the study posits that consistent usage of mobile learning could be encouraged through processes to nurture students’ habits when using mobile learning system as a tool to complete tasks. Arnold and Reynolds (2003) created a measurement of hedonic motivation, comprised of six dimensions: adventure, social, gratification, idea, role, and value shopping. The study revealed that habits have the most influence on accounting students’ intention to adopt mobile learning through an investigation of technology acceptance in the domain of mobile learning. The study was anchored in the unified theory of acceptance and use of technology 2 (UTAUT2) (Venkatesh, Thong & Xu, 2012), which has been employed by researchers in various research areas such as mobile payments, e-learning, mobile banking, and online shopping. The participants of this study were 358 accounting students of public universities in Malaysia. Therefore, this study set out to identify the factors affecting accounting students’ behavioural intention (BI) to accept mobile learning. However, the readiness of accounting students to engage in such learning appears to be weaker than in other disciplines. Mobile learning has become a common experience in higher education and in the professional workforce. Mobile devices, education, UTAUT2, mobile learning, Malaysia.
