ENHANCING ACCOUNTING THEORY LEARNING THROUGH AI: EVIDENCE FROM U.S. ACCOUNTANCY PROGRAMS.

Abstract

The integration of Artificial Intelligence (AI) in accounting education is transforming how students engage with complex theoretical concepts. This study examines the use of AI tools, including ChatGPT and Grammarly, to support Bachelor of Science in Accountancy (BSA) students in the United States in understanding accounting theory. Employing a descriptive-correlational research design, data were collected via surveys from 120 fourth-year BSA students during the 2024–2025 academic year. Findings reveal that AI enhances learning efficiency, engagement, and adaptability by providing personalized feedback and supplementary learning resources. Students indicated that AI tools facilitated comprehension of challenging accounting topics, improved time management, and accommodated diverse learning styles. Nevertheless, concerns were noted regarding the accuracy of AI outputs and the risk of over-reliance, which could impede the development of critical accounting skills. Overall, the study highlights AI’s potential to bridge theoretical knowledge with practical application and recommends its use as a complementary educational tool. Future research should explore strategies to mitigate AI limitations and assess its long-term impact on the professional competencies of accounting graduates in the U.S.