Digitalization and the use of artificial intelligence in accounting education: Perceptions and experiences of vocational and technical anatolian high school teachers

The aim of this study is to examine the perceptions and experiences of accounting teachers working at vocational and technical Anatolian high schools regarding digital tools and artificial intelligence (AI) technologies. As education systems undergo a profound transformation in the digital age, AI technologies hold significant potential to enhance the quality of teaching and learning processes. In this context, the study focuses on how teachers perceive, utilize, and integrate these technologies into their course content. The research was conducted using the qualitative phenomenological design. Semi-structured individual interviews were carried out with 12 accounting teachers working in a province located in the Central Anatolia Region. Data were analyzed through thematic analysis, and participants' identities were kept confidential in accordance with research ethics. The theoretical framework of the study is based on the Technological Pedagogical Content Knowledge (TPACK) model, which emphasizes the integration of technological, pedagogical, and content knowledge for effective use of educational technologies. The findings indicate that teachers generally have a positive attitude towards digital tools; however, their awareness of AI technologies is limited. While participants acknowledged that AI-supported applications could enhance learning in accounting classes, particularly by supporting hands-on learning, some expressed concerns that these technologies might reduce teacher-student interaction or transform pedagogical roles. This study sheds light on the role of teachers in the digital transformation of accounting education and provides valuable insights into their perceptions, professional needs, and required support. The results can inform teacher training programs, digital content development initiatives, and policies related to technological infrastructure in education