Global Journal of Education, Finance and Management (GJEFM) · Research article · Open access

Application of Artificial Intelligence Tools in the Teaching and Learning of Accounting to Bridge the Gap Between Theory and Practice in Tertiary Institutions

OLANIYI O. N, ONAJITE G. O

26 May 2026 · Vol. 2, Issue 5, pp. 54-61

DOI: 10.65150/EP-gjefm/V2E5/2026-05

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Abstract

The study explored the application of Artificial Intelligence tools in the teaching and learning of accounting to bridge the gap between theory and practice in tertiary institutions. The descriptive research design of the survey type was used in this study. The population of the study comprised 819 final year students of Accounting and Accounting Education in Ekiti State University, Bamidele Olumilua University of Education, Science and Technology, Ikere-Ekiti and Federal University Oye-Ekiti. 200 students were selected using simple random sampling technique. A self-designed questionnaire titled “Artificial Intelligence Tools in the Teaching and Learning of Accounting Questionnaire” was used for the study. The reliability of the instrument was determined through test-retest method and a reliability coefficient of 0.79 was obtained. The data collected on research questions were answered using descriptive statistics of mean and standard deviations. While inferential statistics of Pearson’s Product Moment Correlation (PPMC) and t-test were used to test the hypotheses. All hypotheses were tested at 0.05 level of significance. The findings revealed a significant deficiency and inadequate AI infrastructure for the teaching and learning of accounting in tertiary institutions.  The finding also revealed that AI tools are perceived as highly effective in bridging the gap between theoretical knowledge and practical application in the teaching and learning of accounting in tertiary institutions. It was recommended that tertiary institutions should prioritize investment in AI-powered accounting software, automated grading systems, and smart classrooms. Also, institutions should implement comprehensive training programs for accounting educators to enhance their proficiency in the use AI tools.

Keywords: Artificial Intelligence, Accounting, Teaching, Learning, Tertiary institutions, Theory.

OLANIYI O. N, & ONAJITE G. O (2026). Application of Artificial Intelligence Tools in the Teaching and Learning of Accounting to Bridge the Gap Between Theory and Practice in Tertiary Institutions. Global Journal of Education, Finance and Management, 2(5), 54-61. https://doi.org/10.65150/EP-gjefm/V2E5/2026-05

@article{OLANIYI2026,
  title   = {Application of Artificial Intelligence Tools in the Teaching and Learning of Accounting to Bridge the Gap Between Theory and Practice in Tertiary Institutions},
  author  = {OLANIYI O. N and ONAJITE G. O},
  journal = {Global Journal of Education, Finance and Management},
  year    = {2026},
  volume  = {2},
  number  = {5},
  pages   = {54-61},
  doi     = {10.65150/EP-gjefm/V2E5/2026-05},
  url     = {https://doi.org/10.65150/EP-gjefm/V2E5/2026-05}
}

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