The Impact of AI-assisted Tool on the Practical Skill Performance of Accounting Students in Higher Education: An Empirical Study
Dandan Qi （ Chongqing Business Vocational College, Chongqing, China ）
Hao Huang （ Chongqing Business Vocational College, Chongqing, China ）
https://doi.org/10.37155/2972-4856-0401-7Abstract
The accounting profession is undergoing significant transformation driven by artificial intelligence (AI), creating an urgent need to modernize accounting education. However, traditional teaching methods often lack scalability and authentic contextualization for practical skill development. While AI-based teaching assistants show promise, empirical evidence of their effectiveness in accounting education remains scarce. This study investigates the impact of an AI-assisted tool on students' practical accounting skills. A quasi-experimental design was employed, involving 90 second-year accounting students assigned to an experimental group using an AI assistant or a control group receiving traditional instruction. The AI-assisted tool provided personalized feedback and adaptive exercises during a two-week intensive module. Results from independent samples t-test showed that the experimental group achieved significantly higher practical skill scores. Multiple regression analysis within the experimental group further revealed that self-efficacy, AI tool usage, and course satisfaction were significant positive predictors of performance. The study concludes that a well-designed AI teaching assistant can effectively enhance practical skill acquisition by acting as a dynamic scaffold. It highlights AI's role not only as a cognitive tool but as a multifunctional enabler that supports personalized, engaging, and effective skill development, offering valuable insights for innovating accounting pedagogy in the digital era.
Keywords
Artificial Intelligence; Accounting education; Practical skill; Empirical studyFull Text
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Copyright © 2026 Dandan Qi,Hao Huang
Publishing time:2026-03-31
This work is licensed under a Creative Commons Attribution 4.0 International License