Abstract

Artificial intelligence is rapidly transforming higher education and the accounting profession, but its specific impact on accounting students’ learning and employability is not yet well understood (Gautam, 2025; Ballantine et al., 2024). Surveys show high levels of AI use among students and growing reliance on AI tools in universities and accounting firms, alongside institutional concerns about academic integrity and over-reliance (Digital Education Council, 2024; Center for Digital Learning, 2024; Holmes & Douglass, 2022). Grounded in the Unified Theory of Acceptance and Use of Technology (UTAUT), this proposal outlines a quasi-experimental study using pre- and post-intervention surveys with undergraduate accounting students (Venkatesh et al., 2003). A structured AI-integrated pedagogical module, featuring guided use of large language models and accounting-specific AI tools for GAAP-oriented tasks will be embedded between the surveys. Analyses will assess changes in conceptual understanding, problem-solving, engagement, and technology acceptance, and will inform a framework for integrating AI ethically and effectively into accounting curricula (Patel & Clark, 2023; Tiron-Tudor et al., 2025; Yassin & Toumeh, 2024).

Download

Share

COinS