Purpose: The study aims to determine the factor of perceived machine learning adoption (MLA) values that affect learners' intention to continue using (ICU), the extent of their relationships in the learners' ICU and the role of locus of control (LOC) in their relationship. Design/methodology/approach: The study employed a rigorous literature review of MLA studies that lead to a multidimensional value-based theoretical model. This model combined the theory of consumption and altruistic values. Simple descriptive statistics provide the frequency and percentage of the demographic profile. An orthogonalized approach was used to assess for investigating moderating effects. The data and model analysis used a convenience sample of 419 undergraduate perceptions of MLA value from rural higher education institutions (HEIs) in the Philippines. Findings The findings indicate that three perceived values (functional value (FUV), social value (SOV) and spiritual value (SPV)) of MLA significantly affect learners' ICU. Interestingly, the study found that LOC strengthens the positive relationship of FUV on learners' ICU. Originality/value: The study is one of the few to provide evidence on using a multidimensional value-based adoption model in MLA. The study successfully integrates SPV to the concept of perceived value ignored in the theory of consumption value (TCV) and the role of LOC on FUV relationship to learners' ICU.