This article investigates the effects on motivation and learning of topics related to the accounting subject, with theimplementation of Machine Learning as a pedagogical tool in the context of university education. A methodology focused onmotivation called ARCS was implemented. The motivation wasquantified with the Instructional Material Motivational Survey(IMMS) instrument, which was applied to a group of 94 university students. The results show that Machine Learning is accepted and positively valued by students as a pedagogical tool, evidencing the positive stimulation of interest in learning after its use and implementation. It is intended to promote the use of this type of technology by teachers in areas traditionally away from the most innovative technologies. The research provides a validatedmeasurement model and solid scientific references that demonstrate that the implementation of Machine Learning can favorably stimulate students' motivation, as well as their interest in learning and their self-confidence.