Artificial Intelligence (AI) has emerged as a transformative force reshaping education and professional practices worldwide. In accounting education, AI offers innovative pathways for personalized learning, automation of repetitive tasks, and enhanced decision-making capabilities. This paper examines the integration of AI in accounting education with special reference to the Indian context. It explores how AI-driven tools—such as intelligent tutoring systems, machine learning applications, and predictive analytics—are redefining pedagogy and student engagement. Further, the study analyses challenges including data ethics, faculty readiness, and curriculum reforms aligned with the National Education Policy (NEP 2020) and the Institute of Chartered Accountants of India (ICAI) initiatives. Findings suggest that AI not only enhances conceptual understanding but also fosters analytical reasoning, critical thinking, and digital competence among accounting students. The study concludes with strategic recommendations for educators, policymakers, and professional bodies to promote AI-enabled accounting education in India.
Bidawat, J. (2026). A Critical Review of AI in Accounting Education in India: Threat and Opportunity. International Journal of Innovations & Research Analysis, 06(01(I)), 160–170. https://doi.org/10.62823/IJIRA/6.1(I).8697
- Alharthi, H., Alqahtani, A., & Almutairi, R. (2020). Ethical considerations in AI-based education: Challenges and opportunities. International Journal of Educational Technology, 17(4), 56–70.
- Brynjolfsson, E., & McAfee, A. (2017). Machine, platform, crowd: Harnessing our digital future. W. W. Norton & Company.
- Gupta, R., & Reddy, P. (2021). AI integration in higher education: Opportunities and challenges for Indian universities. Journal of Educational Technology Studies, 12(2), 45–62.
- ICAI. (2023). Vision 2030: Transforming the accounting profession through technology and innovation. Institute of Chartered Accountants of India. https://www.icai.org
- Kokina, J., & Davenport, T. H. (2017). The emergence of artificial intelligence: How automation is changing accounting. Journal of Emerging Technologies in Accounting, 14(1), 115–122.
- Kumar, S., & Mehta, A. (2022). Adoption of AI tools in Indian accounting education: A pilot study. International Journal of Accounting Research, 10(3), 89–104.
- Lopez, V., & Pinto, F. (2021). AI in accounting education: Global trends and implications. Accounting Education Review, 30(2), 150–172.
- Mishra, P., & Koehler, M. J. (2006). Technological pedagogical content knowledge: A framework for teacher knowledge. Teachers College Record, 108(6), 1017–1054.
- Ministry of Education. (2020). National Education Policy 2020. Government of India. https://www.education.gov.in
- Piaget, J. (1972). The psychology of the child. Basic Books.
- Sharma, P., & Singh, R. (2022). Challenges in implementing AI in Indian higher education: Faculty perspectives. Journal of Education and Technology, 15(1), 33–49.
- Susanti, R., Putra, A., & Hartono, J. (2023). AI-enabled learning systems in accounting education: Enhancing student performance and engagement. Journal of Accounting Education, 41, 101–115.
- Sweller, J. (1988). Cognitive load during problem solving: Effects on learning. Cognitive Science, 12(2), 257–285.
- Vygotsky, L. S. (1978). Mind in society: The development of higher psychological processes. Harvard University Press.
- Wang, X., Li, Y., & Chen, J. (2022). AI in higher education: Enhancing engagement and learning outcomes in accounting programs. Computers & Education, 182, 104499.
