This study aimed to develop a valid and reliable measurement tool to enhance ethical evaluation literature. The tool consists of two subscales named ‘Bases of ethical evaluation’, and ‘Grounds of ethical evaluation’. In order to determine the factor structure of the scales, both exploratory and confirmatory factor analyses were applied. The results revealed that Ethical Evaluation Questionnaire is a valid and reliable scale. The results presented that there was a positive correlation between the factors and the total ‘Bases of ethical evaluation’ scale. Similarly, there was a positive correlation between the factors and the total ‘Grounds of ethical evaluation’ scale. Since the Ethical Evaluation Questionnaire is a valid and reliable scale, it can be generalized for the other professions. The instrument is developed with respect to Islam religion in Turkish culture. However, scholars and managers can use the instrument for different cultures and religions. While there have been many studies examining ethical decision-making with different factors, intentions for examining religiosity as an underlying reason for ethical evaluation has been inadequate. So, studying Muslims in Turkey, this study is supposed to contribute to the literature related to ethical ideology and religiosity with regard to Islamic perspective.

Online learning has become increasingly popular, making the learning process more attractive. One of the most popular learning media is artificial intelligence (AI). However, students do not accept this technology at all. Therefore, this study examined the factors influencing accounting students' acceptance of AI in learning. The survey was conducted with 147 higher-education students who use AI as a learning medium. The data were analyzed using SmartPLS 4.0 with the partial least square approach. The results showed that perceived usefulness influenced behavioral intention to use and satisfaction. However, perceived ease of use was only significant for satisfaction. Similarly, perceived confidence must be consistent with intention. Although it may influence perceived usefulness, other constructs, such as AI quality and personal innovativeness, can increase students' perceptions of the benefits and convenience of adopting AI in learning. Thus, this study contributes to the development of the technology acceptance model (TAM) and the information systems success model and is helpful to scholars, especially in applying AI in learning. They need to pay attention to the quality of AI, such as the accuracy of the information produced. Thus, the need to control the information from the AI only serves as a reference without requiring you to trust it completely.