Evaluating the Effectiveness of AI Tutoring Assistants in Teaching Ethical Principles to Accountancy Students

<p dir="ltr">Introduction: This research explores the impact of AI tutoring assistants on accountancy students' learning outcomes regarding the EP100 ethical framework. The study evaluates AI tools' potential for personalized learning and ethical education and gathers students' feedback on the AI tutor's effectiveness and question quality. The study is grounded in educational theories like cognitivism, inquiry-based learning, and cognitive load theory. It assesses the AI tutoring assistant's effectiveness in enhancing understanding and application of topics. The AI tool promotes active engagement and schema development through practice questions. It supports inquiry-based learning by encouraging students to investigate and think critically, providing explanations and examples for independent inquiry. Additionally, it manages cognitive load by breaking down complex concepts and offering immediate feedback. </p><p dir="ltr">Methods: The study employs an experimental design involving 64 SIT accountancy students, divided into control and treatment groups. Participants first took a pre-test assessing their initial knowledge of the EP100 ethical principles before being allocated into experimental and control groups. Both groups attended a short lecture on the EP100 framework, followed by identical in-class activities such as solving ethical dilemmas and discussing case studies. The experimental group used the AI tutoring assistant during these activities while the control group relied on study materials. Finally, participants took a post-test and the results were compared to evaluate the AI tutoring assistant's effectiveness. Mixed methods, including a difference-in-differences estimation was used to analyze the quantitative data while a post-study survey gathered qualitative feedback on the AI tool's adequacy and the quality of generated questions. The survey included a 5-point Likert scale to assess the adequacy of the AI tutor's responses and an 8-item rubric to evaluate the quality of the practice questions. </p><p dir="ltr">Results: RQ1 explored the AI tutoring assistant's impact on students' academic performance and findings showed a statistically significant improvement in students post-test scores compared to the control group. Both paired-wise t-test and two sample t-test indicate that AI tutors significantly enhance student engagement and comprehension at the 90% confidence level. RQ2 investigated students' perceptions of the AI tutor's accuracy, relevance, comprehensiveness, clarity, and usefulness. Using a 5-point Likert scale, 32 participants rated the AI highly for accuracy, relevance, and clarity, finding it useful for their learning goals. However, some noted a need for more comprehensive responses. RQ3 used an 8-item rubric to evaluate the AI-generated questions. The AI showed strong performance in producing clear, understandable, and answerable questions, enhancing comprehension of the EP100 framework. </p><p dir="ltr">Conclusion: The study concludes that AI tutoring assistants significantly enhance students' learning outcomes through personalized support and high-quality content. These tools improve academic performance and engagement in ethical education for accountancy students. Future research should explore the long-term impacts of AI in education and its applicability across various subjects.</p>