THE INFLUENCE OF ARTIFICIAL INTELLIGENCE LEARNING TOOLS ON PERCEIVED ACADEMIC PERFORMANCE AMONG ACCOUNTING STUDENTS IN MALAYSIA
DOI:
https://doi.org/10.35631/AIJBES.829121Keywords:
Accounting Education, Academic Performance, Artificial Intelligence, Technology Acceptance ModelAbstract
The increasing adoption of Artificial Intelligence (AI) learning tools has transformed higher education by providing students with innovative support for academic learning. While numerous studies have examined AI integration in education, limited empirical evidence exists regarding its relationship with academic performance among accounting students in Malaysian universities. This study aimed to identify the AI learning tools commonly used by accounting students, examine their perceptions of the usefulness of AI learning tools, and explore the relationship between AI learning tool usage and perceived academic performance. A quantitative cross-sectional survey design was employed using a structured questionnaire distributed to accounting students at a Malaysian university. A total of 30 valid responses were analysed using descriptive statistics, Cronbach's alpha, and Spearman's rank-order correlation. The findings revealed that respondents reported a high level of AI learning tool usage and generally perceived AI tools as beneficial in improving learning efficiency, assignment quality, and academic confidence. Reliability analysis indicated acceptable internal consistency for the measurement scales. Correlation analysis demonstrated a moderate positive relationship between AI learning tool usage and perceived academic performance (rₛ = 0.535, p = 0.002), as well as between perceived usefulness of AI and perceived academic performance (rₛ = 0.430, p = 0.018). However, no significant relationship was found between AI learning tool usage and perceived usefulness. The findings suggest that AI learning tools are positively associated with students' perceived academic performance among accounting students. Given the exploratory nature of the study and its small sample size, future research involving larger and more diverse samples is recommended to validate and extend these findings.
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