Exploring the impact of generative AI on student learning in accounting

Abstract

The rapid development of generative artificial intelligence (AI) is transforming accounting practices and education. This study provides descriptive evidence regarding how accounting students currently engage with AI tools in their learning experience. Survey data from 259 accounting students and 126 non-accounting students at a four-year public university in the U.S. reveals that 80 % of students use AI at least about once a week or more, primarily for help with difficult concepts. Students introduced to AI from their peers and friends feel more encouraged to use it than the rest of the students. While accounting and non-accounting students share many similar usage patterns, accounting students are less likely to use AI for creativity tasks or to accept AI-generated outputs without questioning their accuracy, bias, or currency, especially when it comes to decision making. Among the accounting disciplines, students are more likely to use AI for AIS. Both accounting and non-accounting students believe AI is able to reduce repetitive tasks and perceive AI with a positive impact on their learning experience, including improving GPA, helping with knowledge acquisition, making learning more enjoyable, and saving learning time. Such perceived benefits do vary by usage frequency and student GPA. This study highlights the importance of incorporating AI into accounting education to enhance student learning experience. It complements prior research focusing on educators and professionals, offering insights from students’ perspectives.