Transforming Accounting Education: The Impact of Generative AI on Student Learning Experiences

This study examines the transformative impact of generative artificial intelligence (AI) on student learning experiences in accounting education. It investigates the extent to which generative AI tools support comprehension of complex concepts, enhance academic performance and assignment quality, improve time efficiency and productivity, increase engagement and personalization, and influence skill development including critical thinking, creativity, and professional readiness. A quantitative survey was conducted with 105 students and faculty members primarily from universities in China, using a structured online questionnaire with Likert-scale items, multiple-choice questions, and demographic sections. Data collection targeted awareness, frequency of use, primary applications, and perceived effects across learning dimensions. Analysis employed descriptive statistics (frequencies, percentages, means), cross-tabulations for demographic patterns, and aggregated ratings to evaluate trends in effectiveness, accessibility, engagement, and skill outcomes. Respondents reported high awareness and frequent use of generative AI tools, particularly ChatGPT, for tasks such as idea generation, summarization, and visual content creation. Most participants indicated moderate to substantial benefits in understanding difficult concepts, improving assignment quality, saving time, and personalizing learning. AI was perceived as accessible and generally supportive of engagement, though responses varied regarding its influence on critical thinking, creativity, and motivation. While many viewed AI positively for professional skill preparation, concerns persisted about overreliance, reduced originality, and equitable access. This research provides context-specific empirical insights from Chinese higher education into generative AI’s role in accounting learning, bridging constructivist and self-determination theoretical perspectives with student-reported outcomes. It highlights both enabling effects on efficiency, comprehension, and personalization and critical risks to independent thinking and equity, offering practical guidance for educators and institutions aiming to integrate AI responsibly while preserving core professional competencies in a rapidly digitizing discipline. © 2027 selection and editorial matter, Md Jahidur Rahman, Tarek Rana and Hongtao Zhu; individual chapters, the contributors.