Title: Bridging Theory and Technology: Exploring the Aid of Artificial Intelligence in Understanding Accounting Theory in the Bachelor of Science in Accountancy Program
Authors: Annie Claire M. Guinto, Kimberly Lalu, Monica M. Leanillo, Karen Marie A. Magante, Mishael Daniel M. Mesa, Rebecca Q. Lising, LPT, MBA, MAED, Ricardo S. Jimenez, LPT, DBA
Volume: 9
Issue: 6
Pages: 276-289
Publication Date: 2025/06/28
Abstract:
The integration of Artificial Intelligence (AI) into education has significantly influenced learning processes in various fields, including accounting. This study explores the role of AI tools, such as ChatGPT and Grammarly, in aiding Bachelor of Science in Accountancy (BSA) students at Mabalacat City College to comprehend complex accounting theories. Using a descriptive-correlational research design, data was gathered through survey questionnaires from 117 fourth-year BSA students during the 2024-2025 academic year. Results indicate that AI enhances learning efficiency, adaptability, and engagement, particularly through personalized feedback and supplemental learning resources. Students reported that AI tools helped them better understand accounting theories, manage their time effectively, and adapt to diverse learning styles. However, concerns emerged about the accuracy of AI-generated outputs and the potential for over- reliance on these technologies, which might hinder the development of critical accounting skills. Despite these limitations, the study concludes that AI tools provide substantial benefits by bridging theoretical concepts with practical applications, making them valuable in modernizing accounting education. The study recommends that students utilize AI tools as a complementary aid rather than a sole resource, ensuring a balanced approach that incorporates traditional learning methods. For future researchers, further studies are encouraged to examine strategies for addressing the challenges of AI integration and to investigate its long-term effects on the academic and professional competencies of accounting students. This research emphasizes the importance of adopting AI to prepare students for the evolving demands of the accounting profession.