EXPLORING ACCOUNTING STUDENTS’ PERCEPTIONS AND ETHICAL CONCERNS ON THE USE OF AI (LLMS) IN COURSEWORK

Abstract

This study examines accounting students’ perceptions and ethical concerns regarding the use of large language models (LLMs) in academic coursework. Specifically, it explores patterns of AI tool usage, perceived educational benefits and risks, and students’ views on acceptable practices in accounting education. A cross-sectional survey was conducted with 160 undergraduate accounting students from a Malaysian public university using a structured online questionnaire that included both closed- and open-ended items. The findings indicate widespread use of AI tools, particularly for drafting assignments, clarifying concepts, and solving tutorial questions, with most students viewing them as effective learning aids. Despite this, concerns about academic dishonesty, overdependence on AI, and a lack of clear ethical guidelines were common. Students emphasized the need for institutional policies, AI literacy training, and responsible integration strategies. These insights have important implications for educators and policymakers seeking to support ethical AI adoption while upholding academic integrity in accounting education.