Volume 3 Issue 2 | 2026 | View PDF
Paper Id: IJMSM-V3I2P136
doi: 10.71141/30485037/V3I2P136

The Role of Generative AI in Supporting Traditional Accounting Education

Gladys T. Tumbali, Meeka Elizah B. Calimag, Bryle Gabriel I. Dumlao, Librata M. Ibarra, Christine Alexa E. Macarubbo, Cecilio F. Pacis III

Citation:
Gladys T. Tumbali, Meeka Elizah B. Calimag, Bryle Gabriel I. Dumlao, Librata M. Ibarra, Christine Alexa E. Macarubbo, Cecilio F. Pacis III, "The Role of Generative AI in Supporting Traditional Accounting Education" International Journal of Multidisciplinary on Science and Management, Vol. 3, No. 2, pp. 290-301, 2026.

Abstract:
Generative AI is rapidly reshaping how higher-education students access and process learning, especially in procedure-heavy fields like accounting. This qualitative study examined how accountancy students perceived the role of Generative AI in supporting traditional accounting education. The study was conducted at the University of Saint Louis Tuguegarao and involved 128 BS Accountancy and BS Management Accounting students. Data were gathered through a self-developed, literature informed online questionnaire distributed via Google Forms, with open ended items capturing students’ experiences in using AI for studying, understanding concepts, reviewing lessons, and balancing AI assisted learning with lectures, textbooks, and manual problem solving. Responses were analyzed using Braun and Clarke’s thematic analysis to identify recurring patterns across participants’ narratives. Findings showed that students still regarded traditional instruction as their primary and most credible foundation for learning accounting, particularly because it is standards aligned and guided by instructors. Generative AI was mainly used as supplementary support for clarification, simplification, and step by step explanation, especially when students encountered difficult topics or needed quick review. Many participants described using a combination strategy, relying on AI for faster feedback and additional practice while cross checking answers with textbooks, class notes, and instructor guidance due to concerns about inaccuracy and inconsistency in AI outputs. Overall, the study indicates that Generative AI can enhance students’ learning efficiency and understanding when used cautiously and alongside traditional methods, rather than as a replacement for formal instruction.

Keywords: AI-assisted Learning, Hybrid Learning Strategy, Generatiev AI, Supplementary Learning Support, Traditional Accounting Education.

References:
1. A. Atanasovski, et al., “Evaluating the Performance of ChatGPT in Accounting and Auditing Exams: An Experimental Study in North Macedonia,” 2023.
2. M. Al-Okaily, “ChatGPT as an Educational Resource for Accounting Students: Expanding the Classical TAM Model,” Education and Information Technologies, vol. 30, no. 12, pp. 16671–16685, 2025.
3. A.A. Baldwin-Morgan, “Integrating Artificial Intelligence Into the Accounting Curriculum,” Accounting Education, vol. 4, no. 3, pp. 217–229, 1995.
4. J. Ballantine, G. Boyce, and G. Stoner, “A Critical Review of AI in Accounting Education: Threat and Opportunity,” Critical Perspectives on Accounting, vol. 99, p. 102711, 2024.
5. W. Bao, “Research on the Application of Artificial Intelligence Technology in Accounting Teaching of Colleges,” Advances in Social Science, Education and Humanities Research, vol. 322, pp. 333–336, 2019.
6. M. Bouteraa, et al., “Understanding the Diffusion of AI-Generative (ChatGPT) in Higher Education: Does Students' Integrity Matter?,” Computers in Human Behavior Reports, vol. 14, p. 100402, 2024.
7. A.M. Bettayeb, et al., “Exploring the Impact of ChatGPT: Conversational AI in Education,” Frontiers in Education, vol. 9, 2024.
8. X.J. Cheng, et al., “Artificial Intelligence’s Capabilities, Limitations, and Impact on Accounting Education: Investigating ChatGPT’s Performance on Educational Accounting Cases,” SSRN Electronic Journal, 2023.
9. J. Doe, and A. Smith, “A Comparative Analysis of AI-Driven Education and Traditional Learning Methods,” International Journal of Future Research in Management, vol. 4, no. 2, pp. 35–48, 2024. Publisher Link
10. D. DeVasto, and Z. Palmer, “Building Critical AI Literacy in the Business Communication Classroom,” Business and Professional Communication Quarterly, vol. 87, no. 4, pp. 557–572, 2024.
11. L. Dong, ““Brave New World” or Not? A Mixed-Methods Study of the Relationship Between Second Language Writing Learners’ Perceptions of ChatGPT, Behaviors of Using ChatGPT, and Writing Proficiency,” Current Psychology, vol. 43, no. 21, pp. 19481–19495, 2024.
12. F. Fachrurrozie, et al., “Exploring the Use of Artificial Intelligence in Indonesian Accounting Classes,” Cogent Education, vol. 12, no. 1, p. 2448053, 2025.
13. F. Farhi, et al., “Analyzing the Students' Views, Concerns, and Perceived Ethics About ChatGPT Usage,” Computers and Education: Artificial Intelligence, vol. 5, p. 100180, 2023.
14. S. Feuerriegel, et al., “Generative AI,” Business & Information Systems Engineering, vol. 66, no. 1, pp. 111–126, 2023.
15. K. Fikrianoor, W. Nurpatwikanto, and F. Rakhman, “ChatGPT Usage: Is It Good for Accounting Students?,” Jurnal Akuntansi Multiparadigma, vol. 15, no. 3, pp. 588–598, 2024.
16. A.M. Hasanein, and A.E.E. Sobaih, “Drivers and Consequences of ChatGPT Use in Higher Education: Key Stakeholder Perspectives,” European Journal of Investigation in Health, Psychology and Education, vol. 13, no. 11, pp. 2599–2614, 2023.
17. D. Kwafo, “The Impacts of Artificial Intelligence on Management Accounting Students: A Case Study at Oulu Business School, University of Oulu,” Master’s Thesis, University of Oulu, 2019.
18. E.W. Maruszewska, et al., “The Determinants of ChatGPT Usage Among Accounting Students: The Role of Habit, Social Influence, and Facilitating Conditions,” Zeszyty Teoretyczne Rachunkowości, vol. 48, no. 3, pp. 215–232, 2024.
19. J.W.S. Ocampo, N.D.D. Montenegro, and A.J.O. Guerrero, “Design of an Adoption Model for Artificial Intelligence in the Teaching-Learning Process for Accounting Students in Colombia,” SSRN Electronic Journal, 2024.
20. O. Ozan, and İ.H. Özdemir, “AI in Education: Mapping Collaborations, Trends and Issues,” in EDULEARN24 Proceedings, pp. 5242–5250, 2024.
21. Y. Park, and M.Y. Doo, “Role of AI in Blended Learning: A Systematic Literature Review,” The International Review of Research in Open and Distributed Learning, vol. 25, no. 1, pp. 164–196, 2024.
22. S. Rahim, “Artificial Intelligence: Integration in Higher-Level Accounting Teaching and Learning Practices,” Honours Bachelor of Business Administration Thesis, Sheridan College, 2024. Google Scholar
23. R. Singh, and A. Patel, “Integration of AI Helping Teachers in Traditional Teaching Roles,” International Journal of Educational Technology and AI, vol. 6, no. 2, pp. 45–60, 2024.
24. C.H. Sundkvist, and E.M. Kulset, “Teaching Accounting in the Era of ChatGPT – The Student Perspective,” Journal of Accounting Education, vol. 69, p. 100932, 2024.
25. F. St-Hilaire, et al., “A New Era: Intelligent Tutoring Systems Will Transform Online Learning for Millions,” arXiv preprint arXiv:2203.03724, 2022.
26. R. Tandiono, “The Impact of Artificial Intelligence on Accounting Education: A Review of Literature,” E3S Web of Conferences, vol. 426, p. 02016, 2023.
27. T. Tillmanns, et al., “Mapping Tomorrow’s Teaching and Learning Spaces: A Systematic Review on GenAI in Higher Education,” Trends in Higher Education, vol. 4, no. 1, p. 2, 2025.
28. K. Watty, N. McGuigan, and K. Weir, “A Critical Review of AI in Accounting Education: Threat and Opportunity,” Journal of Accounting Education, vol. 64, p. 100010, 2024.
29. Y. Zhao, Y. Li, and L. Wang, “Research on the Reform of Management Accounting Teaching Mode Under the Background of Artificial Intelligence,” Journal of Intelligence and Knowledge Engineering, vol. 2, no. 2, pp. 93–102, 2024.