This study investigates the experiences of accounting lecturers in integrating Generative Artificial Intelligence (GenAI) into their teaching and learning practices within Papua New Guinea's specific educational landscape. As GenAI tools become increasingly prevalent, their implications for higher education—particularly in disciplines like accounting that require both theoretical understanding and practical application—warrant a thorough examination. This quantitative research employed a survey administered to 53 accounting lecturers from diverse tertiary institutions across the country. Using the Unified Theory of Acceptance and Use of Technology (UTAUT) as its foundational framework, the study examined perceptions, challenges, and benefits associated with GenAI integration. The findings reveal a significant "Usage Gap" within the academic community. While lecturers hold strong positive perceptions of the long-term intention to use GenAI (Mean = 3.88) and its usefulness for improving teaching outcomes (Mean = 3.81), these internal motivations have not yet translated into high-frequency actual use. Notably, the hypothesis (H1) that behavioural intention would significantly influence actual usage was not supported (p = .056), suggesting that intention alone is insufficient for adoption in the PNG context. The study identifies Facilitating Conditions—specifically, institutional support and infrastructure—as the lowest-rated dimension (Mean = 3.06), acting as a critical structural barrier to integration. Furthermore, the research challenges the "digital native" stereotype, finding that senior educators (aged 50 and above) reported a significantly higher intention to continue use (Mean = 4.28) than their youngest counterparts. The study concludes that successful GenAI adoption in PNG depends less on shifting educator attitudes and more on bridging the gap between high psychological readiness and the "last-mile" infrastructure required for daily classroom practice.