From Traditional to Tech-Driven: The Role of AI in Shaping Student Engagement and Performance in Accounting Education

Abstract

The integration of Artificial Intelligence (AI) into accounting education is increasingly reshaping traditional pedagogical approaches, offering innovative tools that enhance student engagement and academic performance. Despite the growing availability of AI-driven technologies, many institutions continue to rely on conventional teaching methods, limiting the potential for personalized and interactive learning experiences. This study aims to explore how AI integration influences pedagogical innovation and ultimately improves learning outcomes in accounting education. Using a narrative review methodology, relevant literature was synthesized from peer-reviewed articles indexed in Scopus, focusing on AI applications in accounting, finance, and higher education. The proposed conceptual framework integrates the Technology Acceptance Model (TAM) and the AI Competency Adaptation Framework (AICAF) to explain how educators’ perceptions of AI’s usefulness and ease of use influence instructional innovation. Findings reveal that AI-powered tools such as intelligent tutoring systems, adaptive assessments, and real-time feedback mechanisms significantly improve personalization, interactivity, and alignment of curricula with industry demands. However, effective implementation is influenced by moderating factors, including faculty readiness and institutional support. This study contributes to both academic discourse and practical application by proposing a structured model that guides educators and policymakers in the strategic adoption of AI-based pedagogies. It also highlights the need for systemic reforms in teacher training and infrastructure development to ensure equitable and sustainable AI integration in accounting education.