Understanding the Impact of ChatGPT on Accounting Students Learning Environment: A Comprehensive Evaluation

Prof. P. Amaraveni , Swathi Jampala

Artificial Intelligence, ChatGPT, Accounting Education, Student Learning, Teaching Practices

Artificial Intelligence (AI) has become a transformative force in higher education, with tools such as ChatGPT, Grammarly, QuillBot, Wolfram Alpha, and Elicit reshaping how knowledge is acquired and shared. While these technologies are increasingly used in various disciplines, their role in accounting education a field that demands precision, ethics, and critical reasoning remains underexplored. This study investigates how ChatGPT influences both student learning and faculty teaching practices in accounting education. Data were collected through a structured questionnaire from 150 participants, including 100 students and 50 faculty members, and analyzed using descriptive statistics and chi-square tests with SPSS. The findings suggest that students perceive ChatGPT as highly supportive for enhancing conceptual clarity, preparing assignments, and promoting independent learning. Faculty members acknowledged its usefulness in lesson planning, assessment support, and enriching classroom interactions. At the same time, concerns were raised regarding plagiarism, excessive dependence on AI-generated content, reduced creativity, and occasional inaccuracies in advanced subject areas. Chi-square analysis further revealed significant variations in perceptions across student demographics and faculty teaching experience. The study concludes that ChatGPT can serve as a valuable complement to accounting education if adopted thoughtfully. With proper institutional guidelines, faculty training, and student sensitization, AI can be leveraged to foster innovation in teaching while safeguarding academic integrity and nurturing critical thinking. The insights from this research provide direction for creating balanced strategies that responsibly integrate AI into the evolving learning environment.

Published Paper   E-Certificate

"Understanding the Impact of ChatGPT on Accounting Students Learning Environment: A Comprehensive Evaluation", IJSDR - International Journal of Scientific Development and Research (www.IJSDR.org), ISSN:2455-2631, Vol.11, Issue 1, page no.a25-a34, January-2026, Available :https://ijsdr.org/papers/IJSDR2601004.pdf

Volume 11 Issue 1, January-2026

Pages : a25-a34

Paper Reg. ID: IJSDR_306618

Published Paper Id: IJSDR2601004

Downloads: 000336

Research Area: Management All

Country: Hyderabad, telangana, India

Published Paper PDF: https://ijsdr.org/papers/IJSDR2601004

Published Paper URL: https://ijsdr.org/viewpaperforall?paper=IJSDR2601004

ISSN: 2455-2631 | IMPACT FACTOR: 9.15 Calculated By Google Scholar | ESTD YEAR: 2016

An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 9.15 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator

Publisher: IJSDR(IJ Publication) Janvi Wave

This work is licensed under a Creative Commons Attribution 4.0 International License and The Open Definition