Artificial intelligence and accounting lecturers’ creativity for achieving critical sustainable development goals: the mediating role of reflective thinking

Abstract

Purpose This study examines the role of artificial intelligence (AI) and lecturer creativity on perceived learning effectiveness in outcomes for accounting courses mediated by reflective thinking learning. Design/methodology/approach The study adopted a quantitative approach underpinned by a descriptive analytical framework. Empirical testing of the hypotheses developed from the model was carried out using survey data collected from 222 respondents who interacted with AI in accounting courses at Indonesian and Malaysian universities. Findings The baseline results show that AI and lecturer creativity significantly enhance both reflective thinking and perceived learning outcomes. AI and lecturer creativity positively affect reflective thinking. Both also directly improve learning outcomes, with lecturer creativity showing a stronger effect. However, reflective thinking alone did not significantly affect learning outcomes. Practical implications The practical implications of these results underline the pioneering role of AI in transforming traditional accounting education into a dynamic, student-centred learning environment. Higher education institutions should incorporate AI tools, i.e. intelligent tutoring systems, data analytics platforms, and generative AI into accounting courses to personalise learning, build digital skills and support reflective thinking. Structured AI training is essential for lecturers because it promotes creative, student-centred teaching, which strongly enhances learning outcomes. Furthermore, reflective practices like AI-assisted journaling and self-assessments should be embedded into coursework to deepen critical thinking. Originality/value This research presents a new research framework that suggests that incorporating AI into the creative abilities of teachers improves reflective thinking processes, thus leading to enhanced perception of learning effectiveness. The findings offer educators and institutions new information, aiming to adapt to technological advancements in the accounting profession.

Ähnliche Arbeiten