Mobile learning has become a common experience in higher education and in the professional workforce. However, the readiness of accounting students to engage in such learning appears to be weaker than in other disciplines. Therefore, this study set out to identify the factors affecting accounting students' behavioural intention (BI) to accept mobile learning. The participants of this study were 358 accounting students of public universities in Malaysia. 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 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. 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. Findings provide a reference for the future UTAUT2 and mobile learning related studies.