A Generative AI-Based Didactic Tool for Inventory Learning in Accounting Education: Evidence from XP Contable
Keywords:
accounting education; generative artificial intelligence; inventory learning; digital didactic tools; experiential learningAbstract
Generative artificial intelligence (GenAI) offers new opportunities for accounting education, but empirical evidence on its use in structured, topic-specific interventions remains limited, particularly in inventory accounting. Accordingly, this study evaluated changes in inventory learning outcomes and student self-perceptions following the use of XP Contable—a GenAI-supported learning environment—among undergraduate students enrolled in the Financial Resources Accounting course. A pre-experimental one-group pretest–posttest design was used to obtain preliminary evidence of change in an intact classroom cohort. Twenty-one students constituted the final analytical sample. The structured classroom intervention comprised two two-hour sessions (four hours total), while platform access and practice extended over approximately three weeks. XP Contable integrated conceptual explanations, worked examples, AI-supported practice, assessment, immediate feedback, and repeated attempts. Data were analyzed using descriptive statistics, paired-samples t-tests, Wilcoxon signed-rank tests, effect sizes, platform learning analytics, and descriptive thematic analysis of open-ended responses. Mean knowledge scores increased from 7.81 to 8.76 out of 11, t(20) = 2.42, p = .025, with a consistent Wilcoxon result (p = .026) and a moderate within-participant effect (Cohen’s dz = .53). Platform analytics recorded 466 assessment attempts, with mean performance increasing from 3.51 out of 5 on first attempts to 4.99 on best attempts (p < .001). The proportion of students reporting medium or high inventory knowledge increased from 38.1% to 81.0%. The largest increases in correct responses were observed for items addressing inventory valuation methods, periodic and perpetual inventory systems, and the cost-of-goods-sold formula. However, students continued to experience difficulty applying FIFO under rising prices and connecting ending inventory with financial statements. The findings provide preliminary evidence that a structured GenAI-supported learning environment can complement inventory instruction through repeated practice and feedback. However, the one-group design, small single-course sample, and absence of a control group limit causal inference and generalizability.
https://doi.org/10.26803/ijlter.25.9.37
References
Abeysekera, I. (2024). ChatGPT and academia on accounting assessments. Journal of Open Innovation: Technology, Market, and Complexity, 10(1), 100213. https://doi.org/10.1016/j.joitmc.2024.100213
Aguiar, G., & Gouveia, L. (2020). The digital transformation in academic accounting research: Literature review. Journal of Organizational Knowledge Management, 2020, Article 947901. https://doi.org/10.5171/2020.947901
Al-Hajaya, K. (2026). Academic integrity is under fire in the generative AI age: Insights from accounting educators to overcome challenges, threats and ethical concerns. Higher Education, Skills and Work-Based Learning, 16(1), 237–255. https://doi.org/10.1108/HESWBL-02-2025-0060
Al-Hattami, H. M. (2025). Understanding how digital accounting education fosters innovation: The moderating roles of technological self-efficacy and digital literacy. The International Journal of Management Education, 23(2), 101131. https://doi.org/10.1016/j.ijme.2025.101131
Ali, I., Narayan, A. K., & Sharma, U. (2021). Adapting to COVID-19 disruptions: Student engagement in online learning of accounting. Accounting Research Journal, 34(3), 261–269. https://doi.org/10.1108/ARJ-09-2020-0293
Alshurafat, H., Beattie, C., Jones, G., & Sands, J. (2020). Perceptions of the usefulness of various teaching methods in forensic accounting education. Accounting Education, 29(2), 177–204. https://doi.org/10.1080/09639284.2020.1719425
Anica-Popa, I.-F., Vrîncianu, M., Anica-Popa, L.-E., Ci?ma?u, I.-D., & Tudor, C.-G. (2024). Framework for integrating generative AI in developing competencies for accounting and audit professionals. Electronics, 13(13), 2621. https://doi.org/10.3390/electronics13132621
Asonitou, S. (2020). Technologies to communicate accounting information in the digital era: Is accounting education following evolutions? In A. Kavoura, E. Kefallonitis, & P. Theodoridis (Eds.), Strategic innovative marketing and tourism (pp. 187–194). Springer. https://doi.org/10.1007/978-3-030-36126-6_21
Ballantine, J., Boyce, G., & Stoner, G. (2024). A critical review of AI in accounting education: Threat and opportunity. Critical Perspectives on Accounting, 99, 102711. https://doi.org/10.1016/j.cpa.2024.102711
Bashraheel, M., & Ghinea, G. (2026). How does leveraging artificial intelligence in assessments impact student outcomes? A systematic review. Computer Science Review, 61, 100929. https://doi.org/10.1016/j.cosrev.2026.100929
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
Bunea, ?., ?u?ui, D., Cre?u, R. F., & Ban?a, V.-C. (2025). Sustainable accounting education through internship: Students’ perception on the internship partners’ role in competences development. The International Journal of Management Education, 23(3), 101276. https://doi.org/10.1016/j.ijme.2025.101276
Butler, M. G., Church, K. S., King, G. H., & Spencer, A. W. (2021). Do your students know what they don’t know? An accounting competencies strategy. Issues in Accounting Education, 36(4), 207–230. https://doi.org/10.2308/ISSUES-19-083
Creswell, J. W. (2009). Research design: Qualitative, quantitative, and mixed methods approach (3rd ed.). SAGE Publications.
Fan, H., & Song, X. (2020). The advantages of combining mobile technology and audience response systems. Journal of Accounting Education, 50, 100657. https://doi.org/10.1016/j.jaccedu.2020.100657
Gittings, L., Taplin, R., & Kerr, R. (2020). Experiential learning activities in university accounting education: A systematic literature review. Journal of Accounting Education, 52, 100680. https://doi.org/10.1016/j.jaccedu.2020.100680
González-Acosta, E., Almeida-González, M., & Maqueira-Caraballo, G. C. (2020). El software empresarial como tecnología para el aprendizaje y el conocimiento: Un enfoque experiencial. Formación Universitaria, 13(3), 101–110. https://doi.org/10.4067/S0718-50062020000300101
Harjanto, C., Kristin, D. M., & Andrian, T. (2025). Challenges and opportunities of generative AI in accounting education: A systematic literature review. In 2025 International Conference on Information Management and Technology (ICIMTech) (pp. 67–72). IEEE. https://doi.org/10.1109/ICIMTech67074.2025.11265440
Hulaikah, M., Degeng, I. N. S., Sulton, S., & Murwani, F. D. (2020). The effect of experiential learning and adversity quotient on problem solving ability. International Journal of Instruction, 13(1), 869–884. https://doi.org/10.29333/iji.2020.13156a
Jordan, E. E., & Samuels, J. A. (2020). Research initiatives in accounting education: Improving learning effectiveness. Issues in Accounting Education, 35(4), 9–24. https://doi.org/10.2308/ISSUES-2020-019
King, D. (2020). Active learning in accounting and the impact on student engagement. Academic Conferences International Limited. https://doi.org/10.21427/36j5-5v94
Kizilcec, R. F., Huber, E., Papanastasiou, E. C., Cram, A., Makridis, C. A., Smolansky, A., Zeivots, S., & Raduescu, C. (2024). Perceived impact of generative AI on assessments: Comparing educator and student perspectives in Australia, Cyprus, and the United States. Computers and Education: Artificial Intelligence, 7, 100269. https://doi.org/10.1016/j.caeai.2024.100269
Knudsen, D.-R. (2020). Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting. International Journal of Accounting Information Systems, 36, 100441. https://doi.org/10.1016/j.accinf.2019.100441
Kolb, D. A. (1984). Experiential learning: Experience as the source of learning and development. Prentice Hall.
Krokhicheva, G., Mezentseva, I., Arkhipov, E., & Evstafieva, E. (2020). Digital accounting platform. E3S Web of Conferences, 224, 03008. https://doi.org/10.1051/e3sconf/202022403008
Long, J. H., & Nothhelfer, R. (2020). Chemotech International, Inc.: Accounting for international differences in the measurement of raw material and work-in-process inventories. Issues in Accounting Education, 35(3), 57–67. https://doi.org/10.2308/ISSUES-19-020
Maali, B., & Al-Attar, A. M. (2020). Accounting curricula in universities and market needs: The Jordanian case. SAGE Open, 10(1). https://doi.org/10.1177/2158244019899463
Nassar, M. D. (2026). Exploring accounting student perception toward the use of accounting data analytics tools in higher education: Evidence from Kuwait. Social Sciences & Humanities Open, 13, 102470. https://doi.org/10.1016/j.ssaho.2026.102470
Pinto, M., & Durán-Aponte, E. (2020). Uso de tecnologías digitales disponibles para la enseñanza de la contabilidad en educación media. Edutec. Revista Electrónica de Tecnología Educativa, 72, 125–139. https://doi.org/10.21556/edutec.2020.72.1527
Prokofieva, M. (2020). Visualization of financial data in teaching financial accounting. In 2020 24th International Conference Information Visualisation (IV) (pp. 674–678). IEEE. https://doi.org/10.1109/IV51561.2020.00109
Promma, W., Imjai, N., Usman, B., & Aujirapongpan, S. (2025). The influence of AI literacy on complex problem-solving skills through systematic thinking skills and intuition thinking skills: An empirical study in Thai Gen Z accounting students. Computers and Education: Artificial Intelligence, 8, 100382. https://doi.org/10.1016/j.caeai.2025.100382
Reddy, Y. M. (2012). Examining the relationship between rubric assessment tools and enhancement of student learning. International Journal of Management in Education, 6(3), 273–293. https://doi.org/10.1504/IJMIE.2012.064324
Rivero-Menéndez, M. J., Urquía-Grande, E., López-Sánchez, P., & Camacho-Miñano, M. M. (2018). Motivation and learning strategies in accounting: Are there differences in English as a medium of instruction (EMI) versus non-EMI students? Revista de Contabilidad, 21(2), 128–139. https://doi.org/10.1016/j.rcsar.2017.04.002
Sanders, A. J. P., Ford, R. M., Keenan, R. J., & Larson, A. M. (2020). Learning through practice? Learning from the REDD+ demonstration project, Kalimantan Forests and Climate Partnership (KFCP) in Indonesia. Land Use Policy, 91, 104285. https://doi.org/10.1016/j.landusepol.2019.104285
Schönfeldt, N., & Birt, J. L. (2020). ICT skill development using Excel, Xero, and Tableau. Journal of Emerging Technologies in Accounting, 17(2), 45–56. https://doi.org/10.2308/JETA-2020-031
Sidorova, M., Kopus, T., & Yurasova, I. (2024). Digital transformation for teaching management accounting: Training with a simulation in an authentic professional environment. Accounting Education, 33(5), 621–648. https://doi.org/10.1080/09639284.2023.2255980
Tettamanzi, P., Minutiello, V., & Murgolo, M. (2023). Accounting education and digitalization: A new perspective after the pandemic. The International Journal of Management Education, 21(3), 100847. https://doi.org/10.1016/j.ijme.2023.100847
Tharapos, M., Lau, K. H., Peszynski, K., Nguyen, L. A., Magdziarz, S., Morton, E., Borg, V., & Duan, S. (2025). Generative AI in accounting education: Evaluating ChatGPT’s role in assessment and skill development. Accounting & Finance, 65(3), 3231–3244. https://doi.org/10.1111/acfi.70051
Wan Mohd Nori, W. M. N., Che Ku Kassim, C. K. H., Ahmad, S., & Mohd Nasir, N. E. (2016). The use of accounting software for effective teaching and learning introductory accounting: A pedagogical discussion. The Social Sciences, 11(13), 3315–3320. https://doi.org/10.3923/sscience.2016.3315.3320
Wiseman, D., & Foster, D. (2025). Bridging AI with cost accounting education: A pedagogical framework using reperformance and critical error review. Journal of Accounting Education, 72, 100988. https://doi.org/10.1016/j.jaccedu.2025.100988
Yusof, R., Yin, K. Y., Norwani, N. M., Ismail, Z., Ahmad, A. S., & Salleh, S. (2020). Teaching through experiential learning cycle to enhance student engagement in principles of accounting. International Journal of Learning, Teaching and Educational Research, 19(10), 323–337. https://doi.org/10.26803/ijlter.19.10.18
Zhang, T., Low, L.-C., & Seow, P.-S. (2020). Using online tutorials to teach the accounting cycle. Journal of Education for Business, 95(4), 263–274. https://doi.org/10.1080/08832323.2019.1636755
Zhou, A., & Luo, Y. (2025). Exploring the impact of generative AI on student learning in accounting. Journal of Accounting Education, 72, 100982. https://doi.org/10.1016/j.jaccedu.2025.100982
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Daniela Parra Ospina, Daniel Alberto Grajales Gaviria, Sergio Andrés Sierra Luján
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
All articles published by IJLTER are licensed under a Creative Commons Attribution Non-Commercial No-Derivatives 4.0 International License (CCBY-NC-ND4.0).
