Leveraging Artificial Intelligence to Enhance English Proficiency and Accounting Learning among Accountancy Students

This study examined the use of artificial intelligence (AI) tools among accounting students and their perceived influence on English proficiency and learning of accounting subjects. A total of 238 accounting students participated in the study. Descriptive statistics and chi-square tests were used to analyze patterns of AI tool use, levels of self-perceived English proficiency according to the Common European Framework of Reference for Languages (CEFR), and the relationships between AI use and learning activities, English proficiency development, and accounting subjects. Results reveal that the majority of students reported using multiple AI tools for academic purposes. Among individual AI platforms, ChatGPT was the most frequently used, followed by Perplexity, QuillBot, Grammarly, and Google Translate. Most students perceived their English proficiency at the independent user levels, particularly Upper-Intermediate (B2) with 97 students and Intermediate (B1) with 88 students. Only a small number identified themselves at the elementary or pre-intermediate levels. In terms of AI utilization, students reported a high level of AI use across learning activities, English proficiency development, and learning accounting subjects. Inferential analysis showed no significant relationship between AI use in learning activities and accounting subjects and students’ perceived English proficiency. However, a significant relationship was found between AI use for English proficiency development and students’ perceived English proficiency. The findings imply that accounting programs should integrate structured AI literacy training to guide students in strategically leveraging AI tools for mastering accounting concepts and purposefully enhancing English proficiency.

Artificial intelligence tools, English proficiency, Accounting education

1. Abeysekera, I. (2024). ChatGPT and academia on accounting assessments. Journal of Open Innovation: Technology, Market, and Complexity, 10(1), 100208. https://doi.org/10.1016/j.joitmc.2024.100208 [Google Scholar] [Crossref]

2. Ahadi, A. & Jatmika, S. (2025). Teachers and students’ perception of AI in accounting education; A case study. LANGUAGE LITERACY Journal of Linguistics Literature and Language Teaching 9(1):152-159. https://jurnal.uisu.ac.id/index.php/languageliteracy/article/view/10765 [Google Scholar] [Crossref]

3. Alahmed, M. A. (2025). Accounting academics’ use of generative AI-based tools: A technology acceptance perspective. Journal of International Education in Business. https://doi.org/10.1108/JIEB-09-2024-0129 [Google Scholar] [Crossref]

4. Albuquerque, A. (2022). Am I aware of my level in English? – Comparing students’ perception of CEFR levels and diagnostic test results. https://conference.pixel-online.net/files/ict4ll/ed0015/FP/6210-STD5792-FP-ICT4LL15.pdf [Google Scholar] [Crossref]

5. Albuquerque, F., & Gomes dos Santos, P. (2026). Can ChatGPT be a knowledgeable and accurate ethical accountant? Assessing the overall usefulness of ChatGPT’s answers to ethical dilemmas. Journal of Accounting Education. https://doi.org/10.1016/j.jaccedu.2025.00051 [Google Scholar] [Crossref]

6. Alkhawaja, L., Idris, M., Al-Sayyed, S., & Al Jaber, A.M. (2025). Exploring the impact of artificial intelligence on students' skills for sustainable development in education. Front. Educ. 10:1691148. https://www.frontiersin.org/journals/education/articles/10.3389/feduc.2025.1691148/full [Google Scholar] [Crossref]

7. Alruwaili, T. F., & Mgammal, M. H. (2025). The impact of artificial intelligence on accounting practices: An academic perspective. Humanities and Social Sciences Communications, 12(1), 1197. https://doi.org/10.1057/s41599-025-05004-6 [Google Scholar] [Crossref]

8. Amin, N. A., & Mahjabeen, N. (2025). Artificial intelligence usage patterns and dependency in English language learning among tertiary-level students. European Journal of English Language Studies, 5. https://www.ejels.com/artificial-intelligence-usage-patterns-and-dependency-in-english-language-learning-among-tertiary-level-students [Google Scholar] [Crossref]

9. Ballantine, J., Boyce, G., & Stoner, G. (2024). A critical review of AI in accounting education: Threat and opportunity. Critical Perspectives on Accounting, 99, Article 102711. https://doi.org/10.1016/j.cpa.2024.102711 [Google Scholar] [Crossref]

10. Bancoro, J.C. M. (2024). The relationship between artificial intelligence (AI) usage and academic performance of business administration students. International Journal of Asian Business and Management, 3(1):27-48. https://doi.org/10.55927/ijabm.v3i1.7876 [Google Scholar] [Crossref]

11. Blondeel, E., Bullock, T., Gaskin, J., Schuetzler, R., Serre, R., Steffen, J., Wells, T. M., & Wood, D. A. (2025). The effects of generative artificial intelligence (GenAI) on learning in an accounting data analytics course. Journal of Accounting Education, 72, 100987. https://doi.org/10.1016/j.jaccedu.2025.100987 [Google Scholar] [Crossref]

12. Bui, H. Q., Phan, Q. T. B., & Nguyen, H. T. (2024). AI adoption: A new perspective from accounting students in Vietnam. Journal of Applied Accounting Research, 25(1), 40–58. https://doi.org/10.1108/JAAR-06-2024-0300 [Google Scholar] [Crossref]

13. Calderon, T. G., Gao, L., & Cardoso, R. L. (2023). Generative artificial intelligence in the classroom: A financial accounting experience. In T. G. Calderon & L. N. McLeod (Eds.), Advances in accounting education: Teaching and curriculum innovations (Vol. 27, pp. 125–144). Emerald Publishing Limited. https://doi.org/10.1108/S1085-462220230000027006 [Google Scholar] [Crossref]

14. Chersan, I. C. (2026). The impact of artificial intelligence on accounting education. Studies in Business and Economics, 20(3), 45–62. https://doi.org/10.2478/sbe-2025-0046 [Google Scholar] [Crossref]

15. Churyk, N. T., Eaton, T. V., & Matuszewski, L. J. (2024). Accounting education literature review (2023). Journal of Accounting Education, 67, 100901. https://doi.org/10.1016/j.jaccedu.2024.100901 [Google Scholar] [Crossref]

16. Codien, D. C., Aldaca, P. K., Claor, M., Visco, L. (2026). The impact of artificial intelligence in English language learning of senior high school students. International Journal of Scientific Research and Management (IJSRM), Vol. 14, No. 04. https://ijsrm.net/index.php/ijsrm/article/view/6867 [Google Scholar] [Crossref]

17. Council of Europe. (2001). Common European Framework of Reference for Languages: Learning, teaching, and assessment. Cambridge University Press. [Google Scholar] [Crossref]

18. Council of Europe. (2001). Common European Framework of Reference for Languages. Cambridge University Press. Retrieved from https://www.coe.int/t/dg4/linguistic/Source/Framework_EN.pdf [Google Scholar] [Crossref]

19. Council of Europe. (2017). Common European framework of reference for languages: Learning, teaching, assessment companion volume with new descriptors. Retrieved from https://rm.coe.int/CEFR-companion-volume-with-new-descriptors-2018/1680787989 [Google Scholar] [Crossref]

20. Davis, F. D. (1987). User acceptance of information systems: The technology acceptance model (TAM). https://www.researchgate.net/publication/30838394 User acceptance of information systems the_technology_acceptance_model_TAM [Google Scholar] [Crossref]

21. Dja’far, V. H., Agustina, L., & Hamidah, F. N. (2025). Artificial intelligence-supported English language instruction: Impacts on student achievement. Eduvelop: Journal of English Education and Development, 9(1), 205–226. https://doi.org/10.31605/eduvelop.v9i1.5432 [Google Scholar] [Crossref]

22. Fachrurrozie, F., Nurkhin, A., Santoso, J. T. B., Mukhibad, H., & Wolor, C. W. (2025). Exploring the use of artificial intelligence in Indonesian accounting classes. Cogent Education, 12(1). https://doi.org/10.1080/2331186X.2024.2448053 [Google Scholar] [Crossref]

23. Gaviria Rodríguez, D.Y., Valencia-Arias, A., Arango Arango, J.G., Raunelli Sander, J.M., Verde Flores, L., & Valencia, J. (2025) Intention to use AI in accounting education: an analysis from the TAM and TPB perspectives. Front. Educ. 10:1637857. https://www.frontiersin.org/journals/education/articles/10.3389/feduc.2025.1637857/full [Google Scholar] [Crossref]

24. Guinto, A. C., Lalu, K., Leanillo, M., Magante, K. M., Mesa, M. D., Lising, R., & Jimenez, R. (2025). Bridging theory and technology: Exploring the aid of artificialintelligence in understanding accounting theory in the Bachelor of Science in Accountancy program. International Journal of Academic Accounting, Finance & Management Research (IJAAFMR), 9(6). http://ijeais.org/wp-content/uploads/2025/6/IJAAFMR250627.pdf [Google Scholar] [Crossref]

25. Erawati, N. K., & Adnyana, P. B. (2024). Implementation of Jean Piaget’s theory of constructivism in learning: A literature review. Indonesian Journal of Educational Development (IJED), 5(3), 394–401. https://doi.org/10.59672/ijed.v5i3.4148 [Google Scholar] [Crossref]

26. Eulerich, M., Sanatizadeh, A., Vakilzadeh, H., & Wood, D. A. (2024). Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries. Review of Accounting Studies, 29(3), 2318–2349. https://doi.org/10.1007/s11142-024-09833-9 [Google Scholar] [Crossref]

27. Gella, M. E. L., Patoy, J. L. M., Lumambas, N. K., & Decena, J. III. (2025, April). Artificial intelligence usage and academic performance of accountancy, business, and management students in Tacurong National High School. ResearchGate. https://doi.org/10.13140/RG.2.2.20387.16162 [Google Scholar] [Crossref]

28. Gilreath, R., Hernandez, D., & Ingalls, V. (2025). Student perceptions of AI integration in accounting education: Exploring the value, challenges, and career readiness. ACBSP Journal of Scholarship of Teaching and Learning, 7(2), 1–18. https://doi.org/10.64010/YKVG7859 [Google Scholar] [Crossref]

29. Grájeda, A., Burgos, J., Córdova, P., & Sanjinés, A. (2024). Assessing student-perceived impact of using artificial intelligence tools: Construction of a synthetic index of application in higher education. Cogent Education, 11(1). https://doi.org/10.1080/2331186X.2023.2287917 [Google Scholar] [Crossref]

30. Holmes, A. F., & Douglass, A. (2022). Artificial intelligence: Reshaping the accounting profession and the disruption to accounting education. Journal of Emerging Technologies in Accounting, 19(1), 53–68. https://doi.org/10.2308/JETA-2020-054 [Google Scholar] [Crossref]

31. Jefriyanto, J., Nuri, H., Febriyanti, H. F., & Ulwan, M. S. (2025). Accounting students on the role of AI: Future of accountants. Journal of Innovation in Educational and Cultural Research, 6(3), 538–548. https://doi.org/10.46843/jiecr.v6i3.2336 [Google Scholar] [Crossref]

32. Jingbo, Z. & Zaini, M.H.B. (2026). Perceptions of artificial intelligence in accounting education in higher education: A Systematic Literature Review, 10(3), https://doi.org/10.47772/IJRISS.2026.100300236. [Google Scholar] [Crossref]

33. Karataş, F., Abedi, F.Y., Ozek Gunyel, F., Karadeniz, D., & Kuzgun, Y. (2024). Incorporating AI in foreign language education: An investigation into ChatGPT’s effect on foreign language learners. Educ Inf Technol 29, 19343–19366. https://doi.org/10.1007/s10639-024-12574-6 [Google Scholar] [Crossref]

34. Karunanayaka, K. P. G. I., Weerasinghe, A., & Somarathna, P. G. N. M. (2025). Usage of artificial intelligence (AI) tools for academic activities by undergraduates. In Building sustainable libraries for connecting communities: Librarianship, technology and collaboration [Conference paper, Department of Library and Information Science, Bharathidasan University, Tiruchirappalli, Tamil Nadu, India]. ResearchGate. https://www.researchgate.net/publication/391633286 Usage of Artificial Intelligence AI_Tools_for_Academic_Activities_by_Undergraduates [Google Scholar] [Crossref]

35. Keumalasari, B., Iqbal, M., Aulia, F., & Pranata, A. F. (2024). Students’ perception of artificial intelligence (AI) as English learning tools at MTsN 4 North Aceh. International Journal of Educational Evaluation and Policy Analysis, 1(4):54-66. https://international.aripi.or.id/index.php/IJEEPA/article/view/54 [Google Scholar] [Crossref]

36. Khan, A. R. B. Z., & Ong, W. A. (2025). The use of artificial intelligence (AI): ChatGPT and mastery of English-speaking skills. International Journal of Research and Innovation in Social Science, 9(4). https://rsisinternational.org/journals/ijriss/articles/the-use-of-artificial-intelligence-ai-chatgpt-and-mastery-of-english-speaking-skills/ [Google Scholar] [Crossref]

37. Kokina, J., Blanchette, S., Davenport, T. H., & Pachamanova, D. (2025). Challenges and opportunities for artificial intelligence in auditing: Evidence from the field. International Journal of Accounting Information Systems, 56, 100734. https://doi.org/10.1016/j.accinf.2025.100734 [Google Scholar] [Crossref]

38. Kurnia, L. I., Setyawan, B., Khoirunisa, R., Mustofa, A., Hardinansyah, D., & Purnomo, S. H. (2025). AI-based English module for accounting students. Transformational Language, Literature, and Technology Overview in Learning, 5. https://doi.org/10.55047/transtool.v5i1.1983 [Google Scholar] [Crossref]

39. Mahmoud, A. S., Bala, Z. I., Pada, A. S., Maibeni, U. M. (2025). Influence of artificial intelligence in accounting education for economic development of undergraduate students at Sa’adatu Rimi College of Education. Bauchi International Journal of Multi-Disciplinary Studies (BIJOMS), 1(1). https://www.researchgate.net/publication/394424837_Influence_of_Artificial_Intelligence_in_Accounting_Education_for_Economic_Development_of_Undergraduate_Students_at_Sa'adatu_Rimi_College_of_Education [Google Scholar] [Crossref]

40. Mentari, D. (2025). EFL students' perception towards the use of artificial intelligence in learning English at UIN Palopo [Undergraduate thesis, UIN Palopo]. UIN Palopo Repository. https://repository.uinpalopo.ac.id/id/eprint/11865/1/SKRIPSI%20DINA%20FIX%20ACC%20BUNDLE%5B1%5D.pdf [Google Scholar] [Crossref]

41. Mpofu, Q., & Swart, O. (2024). Revolutionising accounting education through AI: Is Africa ready for personalised learning, improved assessments, and skills development? Social Sciences and Education Research Review, 11(2), 171–179. https://www.researchgate.net/publication/388189408_Revolutionising_Accounting_Education_through_AI_Is_Africa_Ready_for_personalised_learning_improved_Assessments_and_skills_development [Google Scholar] [Crossref]

42. Nguyen, Huu, H. (2025). AI for English speaking practice: A study of effectiveness and engagement among Vietnamese university learners. Australasian Journal of Educational Technology, 41(3), 45. https://doi.org/10.14742/ajet.10050 [Google Scholar] [Crossref]

43. Ocampo, J. (2025). The use of AI tools in English language class and its impact on the learning engagement of students: Basis for strategic framework. Psychology and Education: A Multidisciplinary Journal, 42(5), 670-681. https://doi.org/10.70838/pemj.420502 [Google Scholar] [Crossref]

44. Opoku, P., Owusu, K.K., Gomashie, F., & Salifu, A. (2025). “Embracing the future: How artificial intelligence is shaping the work of accountants at the University of Professional Studies, Accra.” International Journal of Research and Innovation in Applied Science, X, no. III, 2025, pp. 389–405. https://doi.org/10.51584/IJRIAS.2025.10030030 [Google Scholar] [Crossref]

45. Phoolaikao, W. & Sukying, A. (2021). Insights into CEFR and its implementation through the lens of preservice English teachers in Thailand. https://files.eric.ed.gov/fulltext/EJ1302465.pdf [Google Scholar] [Crossref]

46. Public Company Accounting Oversight Board. (2024, July). Staff update on outreach activities related to the integration of generative artificial intelligence in audits and financial reporting. https://pcaobus.org/documents/generative-ai-spotlight.pdf [Google Scholar] [Crossref]

47. Ross, M., & Zhang, J. (2024). ChatGPT is ready for the profession—but is the profession ready for ChatGPT? Accounting Horizons, 38(3), 1–19. https://doi.org/10.2308/HORIZONS-2023-087 [Google Scholar] [Crossref]

48. Singh, C. M., Nicolas, W., Monsang, K. O., & Singh, S. B. (2025). Integration of artificial intelligence into accounting curricula: Trends and challenges in Indian educational institutions. International Journal for Multidisciplinary Research (IJFMR), 7(6). https://www.ijfmr.com/research-paper.php?id=60802 [Google Scholar] [Crossref]

49. Szadziewska, A. & Kujawski, J. (2024). Artificial intelligence as perceived by accounting students. An observation from Poland. https://managementpapers.polsl.pl/wp-content/uploads/2024/10/203-Szadziewska-Kujawski.pdf [Google Scholar] [Crossref]

50. Szumski, O., Dziembek, D., & Kuczera, K. (2025). Popularity and usefulness of artificial intelligence tools. A case study of university students. https://aisel.aisnet.org/cgi/viewcontent.cgi?article=1662&context=isd2014 [Google Scholar] [Crossref]

51. Tandiono, R. (2023). The impact of artificial intelligence on accounting education: A review of literature. In Proceedings of the International Conference on Business and Accounting Research (ICOBAR 2023). E3S Web of Conferences, 426, 02016. https://doi.org/10.1051/e3sconf/202342602016 [Google Scholar] [Crossref]

52. Trivedi, S. (2025). Perceptions of students on the use of AI in accounting and finance in the recent era in Anand District. GAP iNTERDISCIPLINARITIES. A Global Journal of Interdisciplinary Studies. https://www.gapinterdisciplinarities.org/res/articles/(250-253)-PERCEPTIONS-OF-STUDENTS-ON-THE-USE-OF-AI-IN-ACCOUNTING-AND-FINANCE-IN-THE-RECENT-ERA-IN-ANAND-DISTRICT-20250707010914.pdf [Google Scholar] [Crossref]

53. Vieriu, A. M., & Petrea, G. (2025). The impact of artificial intelligence (AI) on students’ academic development. Education Sciences, 15(3), 343. https://doi.org/10.3390/educsci15030343 [Google Scholar] [Crossref]

54. Voshaar, J., Wecks, J. O., Plate, B. J., & Zimmermann, J. (2024). Tackling professorial expert bias: The role of ChatGPT in simplifying financial accounting exam texts. Issues in Accounting Education, 39(1), 1–31. https://doi.org/10.2308/issues-2023-091 [Google Scholar] [Crossref]

55. Wale-Fadairo, T. G. & Adedayo Ige, O. (2024). “A scoping review of artificial intelligence integration into accounting.” International Journal of Educational Methodology, vol. 11, no. 1, Feb. 2025, pp. 113–25. https://doi.org/10.12973/ijem.11.1.113. [Google Scholar] [Crossref]

56. Wood, D. A., Achhpilia, M. P., Adams, M. T., Margolin, M., & et al. (2023). The ChatGPT artificial intelligence Chatbot: How well does it answer accounting assessment questions? Issues in Accounting Education, 38(4), 81-108. https://doi.org/10.2308/issues-2023-013 [Google Scholar] [Crossref]

57. Xiao, Y., & Zhi, Y. (2023). An exploratory study of EFL learners’ use of ChatGPT for language learning tasks: Experience and perceptions. Languages, 8(3), 212. https://doi.org/10.3390/languages8030212 [Google Scholar] [Crossref]

58. Xu, T. & Wang, H. (2024). The effectiveness of artificial intelligence on English language learning achievement. https://doi.org/10.1016/j.system.2024.103428 [Google Scholar] [Crossref]

59. Yusof, S. M. (2021). Vygotsky sociocultural theory of child development: More knowledgeable other (MKO) and the zone of proximal development (ZPD). https://doi.org/10.13140/RG.2.2.35985.40804 [Google Scholar] [Crossref]

60. Zhou, A., & Luo, Y. (2025). Exploring the impact of generative AI on student learning in accounting. Journal of Accounting Education, 72, Article 100982. https://doi.org/10.1016/j.jaccedu.2025.100982 [Google Scholar] [Crossref]

• Assessment of the Role of Artificial Intelligence in Repositioning TVET for Economic Development in Nigeria
• Teachers’ Use of Assure Model Instructional Design on Learners’ Problem Solving Efficacy in Secondary Schools in Bungoma County, Kenya
• “E-Booksan Ang Kaalaman”: Development, Validation, and Utilization of Electronic Book in Academic Performance of Grade 9 Students in Social Studies
• Analyzing EFL University Students’ Academic Speaking Skills Through Self-Recorded Video Presentation
• Major Findings of The Study on Total Quality Management in Teachers’ Education Institutions (TEIs) In Assam – An Evaluative Study