Use of Artificial Intelligence (Ai) in Teaching Accounting: Challenges and Practices

Abstract

This study examined how accounting instructors use artificial intelligence in teaching and, at the same time, the challenges they face in using the technology. The research adopted a descriptive-correlational approach. The data used in the study were collected through a survey questionnaire developed by the researcher. The convenience sampling was used, and 41 respondents were surveyed. To measure the scope of AI use and the challenges instructors faced, descriptive statistics were used. To test the relationships between demographic traits and teaching practices, Spearman’s rho was used at a 0.05 level of significance. The results show that instructors frequently use AI for content development and assessment tasks. However, they seldom use the technology for classroom interaction, an LMS, or to boost engagement. In addition, results show that instructors encounter challenges like concerns regarding academic integrity, technological limitations and insufficient institutional support for the adoption of AI. In addition, the results show a significant influence of certain demographic variables and specific AI-supported teaching practices. However, no significant relationship was found between demographic factors and perceived challenges in AI use. The study concludes that while AI is effectively utilized for administrative and content development tasks in accounting education, its broader instructional potential remains limited by critical institutional and integrity barriers, requiring demographic-conscious professional development and strategic intervention matrices to optimize integration.