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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.