Generative Artificial Intelligence in the Classroom: A Financial Accounting Experience*

Abstract

This chapter provides preliminary evidence to show that financial accounting students would use generative artificial intelligence (AI) tools to improve their learning if given the opportunity to do so by their instructors. Most students who completed the exercises we used in the study did so diligently and modified their answers after using a generative AI tool in a manner that suggests beneficial effects. It appears that the more prior knowledge a student had about the subject matter, the more beneficial was the experience. Pitfalls still exist, however. For example, students without knowledge of the subject matter struggled with crafting queries and judging the efficacy of their answers. Moreover, although a minority, some students tended to duplicate their original answers without utilizing the responses generated by the generative AI tool. Additionally, certain students merely copied the answers generated by the AI tool without providing any additional critique or analysis. Implications for teaching and learning and opportunities for future research are discussed.

Citation

Calderon, T.G., Gao, L. and Cardoso, R.L. (2023), "Generative Artificial Intelligence in the Classroom: A Financial Accounting Experience*", Calderon, T.G. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 27), Emerald Publishing Limited, Leeds, pp. 125-144. https://doi.org/10.1108/S1085-462220230000027006