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Artificial Intelligence (AI) is increasingly transforming teaching and learning in accounting education. While AI technologies offer opportunities to enhance learning outcomes, academic performance is also influenced by broader educational factors such as teacher competence, institutional support, curriculum design, and student engagement. This study investigates the role of AI and educational factors in shaping academic performance in accounting education through a systematic literature review of studies published between 2020 and 2025. Following the PRISMA 2020 guidelines, a structured search of major academic databases yielded 168 initial records. After screening and eligibility assessment, 28 studies were retained for final analysis. The review synthesizes empirical evidence on AI applications in accounting education and identifies key factors influencing student performance. The study is grounded in Human Capital Theory and Social Cognitive Theory, which provide insights into how technological and educational investments influence learning outcomes. The findings reveal that AI technologies such as intelligent tutoring systems, generative AI tools, predictive analytics, and automated assessment platforms enhance academic performance through personalized learning and data-driven feedback. However, the effectiveness of these technologies depends on teacher digital competence, student motivation, curriculum alignment, and institutional support. The study proposes an integrated conceptual framework linking AI adoption and educational factors to academic performance in accounting education. The findings provide implications for educators, policymakers, and curriculum developers seeking to improve accounting education in the digital era.

The rapid evolution of digital technologies necessitates a transformative approach to accounting education, particularly in developing countries. Building on Mishra and Koehler’s (2006) foundational assertion that there is no universally accepted method for integrating technology into the educational curricula, this study proposes a TPACK-Bloom’s Taxonomy framework to articulate how technology enhances learning in accounting education. TPACK (Technological Pedagogical Content Knowledge) offers a multidimensional lens for aligning technological tools with pedagogical strategies and disciplinary content, ensuring that emerging technologies such as artificial intelligence and data analytics are contextually and instructionally relevant. Bloom’s Taxonomy complements this by structuring cognitive development across six hierarchical levels, ranging from remembering to creating, within technology-enhanced learning environments. Together, these two frameworks provide a versatile tool for designing curriculum interventions that foster digital literacy, critical thinking, and professional competence. This study makes three key contributions to the literature. First, it bridges the gap between technology adoption and pedagogical effectiveness by linking digital tools to cognitive learning outcomes. Second, it contributes to human capital development by promoting the integration of technical, cognitive, and digital competencies. Third, it supports organisational transformation by offering a practical, scalable approach to technology-enhanced learning in resource-constrained contexts.

In the past, accounting education has frequently placed an emphasis on individual abilities and processes; nevertheless, the field of accounting in the real world requires collaboration and critical thinking. This study investigates the ways in which collaborative learning practices might transform accounting classes into communities that actively solve problems, so better preparing students for the issues they would face in their professional lives. The research investigates the use of small-group work, think-aloud protocols, and peer knowledge sharing in the context of financial accounting education. This is accomplished through the observation of classrooms and the analysis of teaching techniques. The findings indicate that when students take part in collaborative problem-solving activities, they have the opportunity to acquire a more profound comprehension of various topics, a more enhanced awareness of their own thought processes, and improved analytical abilities. This study demonstrates how collaborative learning environments are similar to professional accounting practices. These environments are characterised by teams working together to analyse complex financial data and make decisions based on that analysis. Among the important tactics that have been discovered include think-aloud protocols that clarify thinking processes, planned group activities that foster multiple points of view, and opportunities for peer teaching that reinforce learning through discussion. According to the findings of the research, collaborative learning not only improves the problem-solving abilities of individuals, but it also helps to cultivate vital professional qualities such as communication, teamwork, and critical evaluation of various approaches. These discoveries have significant repercussions for accounting educators who are interested in moving beyond the conventional teaching methods and adopting methods that are more interesting and productive for their students. According to the findings of the study, the establishment of collaborative learning communities in accounting education necessitates the meticulous organization of group activities, the competent facilitation of peer interactions, and the establishment of a classroom culture that places a high value on different thinking and the exchange of information. Accounting students benefit from this method because it helps them improve their technical and analytical skills while also preparing them for the collaborative nature of professional work.

This study examines the influence of high school accounting instruction on the academic performance of first-year financial accounting students at a rural comprehensive university. In the context of South African higher education, students frequently gain admission to accounting diploma or degree programs without prior secondary school accounting instruction, prompting questions regarding the impact of previous accounting knowledge on university performance. Current research presents inconclusive findings, with certain studies demonstrating no significant association between high school accounting experience and university achievement, whereas others indicate a favourable correlation. Significantly, a research gap exists for rural comprehensive institutions, which cater to a heterogeneous student body and are inadequately represented in existing studies. This study recruited all first-year accounting students at a rural institution to ascertain the correlation between high school accounting education and university performance. The results suggest that past study of accounting in high school does not significantly influence students' success in first-year accounting courses, indicating that high school accounting knowledge does not immediately improve academic results at the university level. Nonetheless, the data indicate that students who excelled in high school accounting are likely to also succeed in their first year of university accounting, implying that high school achievement may be a valuable predictor of university performance, even if it does not directly affect overall outcomes. The study's shortcomings encompass its concentration on a singular rural institution and the omission of second- and third-year students, so constraining the extent and generalisability of the findings. These constraints underscore the necessity for future investigations encompassing multiple institutions, longitudinal monitoring of students' academic advancement, and comprehensive variable analysis to elucidate the intricate factors affecting student success in rural South African higher education, especially within accounting programs.

This study aimed to investigate how accounting teachers use current technological apps to modernize accounting instruction and guarantee that students acquire critical 21st-century skills. The researcher used a case study research design in conjunction with a qualitative approach to achieve this goal. The authors employed semi-structured interviews to collect data from accounting instructors, using a sample of six educators who were conveniently and purposefully chosen. The results showed that, despite the availability of programs to support accounting instruction, accounting teachers do not use technology to teach accounting. The study also shows that some educators are eager to learn about and make use of the various technological tools at their disposal to better assist their students. The study also found that the secret to modernizing accounting education is forming alliances with networking corporations and academic institutions. To teach accounting, it is imperative that teachers receive retraining and that infrastructure be provided.  The authors recommend that, higher education institutions, such as universities, must provide teachers with comprehensive training on all facets of technology use. Teachers who are currently employed by the education department should get training from ICT specialists in the basic education department on pedagogical topic knowledge that may be utilized to update accounting instruction.    

This article aims to offer significant insights regarding the degree to which the Accounting curriculum in grade 12 prepares students for the Bachelor of Accounting program. In South Africa, secondary school students traditionally select topics based on their intended occupations. For example, students aiming to obtain a Bachelor of Accounting enrol in a commercial path, with Accounting as one of their primary disciplines. The grade 12 accounting curriculum is considered suitable for preparing students for a Bachelor of Accounting degree. Nonetheless, there are significant deficiencies regarding the degree to which the grade 12 Accounting program equips students for a Bachelor of Accounting. This qualitative study utilised a constructivist framework and implemented a case study research approach. Two Bachelor of Accounting students and instructors were intentionally selected for semi-structured interviews. The acquired data was examined by theme analysis. The research indicated that deficiencies in the grade 12 curriculum of secondary education insufficiently equip students for a Bachelor of Accounting. The university curriculum significantly differs, as the teaching materials for the grade 12 Accounting syllabus are outdated, and the training is solely theoretical.  Given the aforementioned findings, this study advocates for an upgrade to the grade 12 Accounting curriculum. by incorporating insights from Bachelor of Accounting specialists and integrating data from various businesses. Additionally, the grade 12 curriculum must incorporate practical learning experiences to provide students with exposure to the program.

South African government statistics have indicated that throughput rates for university students remain low with only 31% of students at public universities completing their degree qualifications in the shortest possible time. Students entering public universities from the high school level are often inadequately prepared for the challenges of a rigorous degree course in accounting. It was found in extant literature, that with a modified, tutor-intensive face-to-face teaching approach, accounting pass rates could be significantly improved. However, online teaching has become more prevalent in South African universities with a gradual shift towards blended teaching. The objective of the study was to develop a teaching approach based on sound principles as proven in past studies, but with due consideration for online teaching implementation. The study adopted a research approach/methodology comprising a systematic literature review and focus group designs; thematic content analysis facilitated the development of the online teaching approach. This approach then presented 4 core activities and 29 specific activities. The findings showed a large emphasis on pre-semester activities as well as support activities. The teaching approach can potentially be adapted for rural and public universities to potentially improve accounting throughput rates.

The study sought to examine the obstacles encountered in the teaching and learning of Accounting in the Vhembe East District, Limpopo Province. A qualitative methodology was employed, utilising interview schedules to gather data from six (6) topic advisors, six (6) principals, and six (6) heads of departments. The data was synthesised in accordance with the primary research objectives, revealing that EMS, a fundamental component of accounting in Grades 8 and 9 (Senior Phase), is instructed by educators lacking pedagogical subject understanding in Accounting. Several topic advisers and educators lack specialisation in Accounting, resulting in deficiencies in professional development for these Accounting instructors. Accounting is discontinued without parental involvement. School principals do not endorse the advancement of accounting education. The report advises that the Department of Basic Education should address the issue of unqualified instructors in grades 7-9. Specialist accounting educators and subject consultants must furnish instructors with content and pedagogical expertise to facilitate the proper implementation of the accounting curriculum. Subject advisers, principals, and departmental heads should promote the use of contemporary teaching practices that facilitate collaborative learning among students in small groups to comprehend accounting topics.

Enrolling students in accounting programs based on their proficiency in English, Mathematics, and Accounting is a prevalent practice in many South African institutions of higher learning. However, certain institutions admit students into accounting programs based solely on their proficiency in English and Mathematics. This study posits that such students encounter challenges in acclimating to the accounting science milieu, consequently impeding their academic success. The research draws from the assessment of 112 first-year BCom (Bachelor of Commerce) Accounting Sciences students during the 2023 academic year. The findings affirm that students enrolled based on competency in Accounting, English, and Mathematics outperform those enrolled solely based on English and Mathematics competency. This underscores the necessity for further investigation into the determinants of success among students in accounting programs. Nonetheless, the study corroborates that self-determination and proactivity are significant contributors to success, notwithstanding students' lack of prior exposure to accounting principles.

The results of a study that investigated the readability of three Accounting textbooks used in South African secondary schools are presented. In South African schools, textbooks remain the primary source of course content that drives the students’ learning of the subject matter. The study followed the traditions of the positivist paradigm. The Flesch reading ease score and Gunning fog index are readability measurement methods that are helpful in measuring the difficulty or challenging nature of text in the Accounting textbooks. Using them assists teachers of Accounting who have the responsibility to choose textbooks that would assist their students to make meaning of the subject matter. Three sections from each textbook were analysed: an introduction section on budgeting, analysis and interpretation section, and section on General Accepted Accounting Principles. These topics are very important in understanding the discipline of Accounting; their readability or accessibility by students play a crucial role in learning the subject of Accounting. The results showed that some textbooks are not readable, or are not straightforward and user friendly, and are thus difficult to understand and engage with. This points to these textbooks being challenging to some Accounting students, especially since to some English is their second language. The recommendations for future research are discussed. It is suggested that authors of Accounting textbooks must consider the readability of the textbooks.

Collaborative teaching strategies that teachers use to enhance learning of accounting concepts were explored in schools located in the Pinetown education district in South Africa. The study employed a qualitative case study within the interpretivist paradigm. A purposive sample of five Grade 10 Accounting teachers from five secondary schools was selected to participate in the study. Individual semi-structured interviews and focus group interviews were used to generate data that was analyzed through thematic analysis. The study found that accounting teachers emphasize the necessity of using diverse collaborative strategies to teach accounting concepts. A questioning approach to the teaching of accounting was used to ascertain learners’ experiences and prior knowledge. Infusing technology and group discussions were utilized to encourage learner involvement and participation in the teaching of accounting concepts. The study emphasizes the need for accounting teachers to strengthen learners’ understanding of concepts in Grade 10 by actively engaging them during the process of teaching and learning.

This study aims to produce problem-based accounting introductory practicum modules. This study uses research and development (R&D) methods based on the Bord and Gall concept. The population of this study was all students of the introductory accounting practicum course in the accounting education study program in 2022. The sample was determined by random sampling, and the sample class was used for application and limited testing of small and large samples, namely classes A, B and C, semester 1. Based on the research results, the introductory accounting practicum module created and validated by three expert validators resulted in a decision that the teaching material had a very high feasibility level (87.08%) with a note that it needed to be revised. After correcting all revision notes, a small group trial was carried out on 10 class A students. Based on the results of the small group trial, it was found that there was a significant increase in learning outcomes before and after using the introductory accounting practicum module. Then a large group trial was carried out, with class B as the control class and class C as the experimental class. The result is a significant difference in learning outcomes using the introductory accounting practicum module, which is significantly higher than the control class. Then from the practicality test results, all factors of convenience for the user, usability, and time effectiveness have a percentage value of 81.39%. The finding concludes that the developed book meets the readability and practicality criteria.