Use of artificial intelligence in accounting education: Content development and implementation

The aim of this thesis is to determine undergraduate students' perceptions and anxiety levels regarding artificial intelligence and their views on the use of AI in accounting education; to develop AI-supported course content adapted to different learning styles based on these findings; and to empirically evaluate the effects of these adaptations on student acceptance, course participation, and learning performance. The sample for the study consists of students from the Finance, Economics, Public Administration and Business Administration departments at Gaziosmanpaşa University Faculty of Economics and Administrative Sciences during the 2023-2024 academic year, and third-year Business Administration students taking Cost Accounting I during the autumn term of the 2024-2025 academic year. The research findings show that students' perceptions and concerns regarding artificial intelligence are at a moderate level, while their views on the use of artificial intelligence in accounting education are positive. Furthermore, it was found that course content prepared with artificial intelligence tools according to different learning styles was embraced by students and that they wanted it to be used in the future. Based on the research results, artificial intelligence applications in accounting education can be spread across different courses, informative and practical activities can be organized to reduce students' concerns about artificial intelligence, flexible content suitable for learning styles can be developed, and teaching staff can be supported in preparing artificial intelligence-based materials.