Leveraging Artificial Intelligence to Enhance English Proficiency and Accounting Learning among Accountancy Students

This study examined the use of artificial intelligence (AI) tools among accounting students and their perceived influence on English proficiency and learning of accounting subjects. A total of 238 accounting students participated in the study. Descriptive statistics and chi-square tests were used to analyze patterns of AI tool use, levels of self-perceived English proficiency according to the Common European Framework of Reference for Languages (CEFR), and the relationships between AI use and learning activities, English proficiency development, and accounting subjects. Results reveal that the majority of students reported using multiple AI tools for academic purposes. Among individual AI platforms, ChatGPT was the most frequently used, followed by Perplexity, QuillBot, Grammarly, and Google Translate. Most students perceived their English proficiency at the independent user levels, particularly Upper-Intermediate (B2) with 97 students and Intermediate (B1) with 88 students. Only a small number identified themselves at the elementary or pre-intermediate levels. In terms of AI utilization, students reported a high level of AI use across learning activities, English proficiency development, and learning accounting subjects. Inferential analysis showed no significant relationship between AI use in learning activities and accounting subjects and students’ perceived English proficiency. However, a significant relationship was found between AI use for English proficiency development and students’ perceived English proficiency. The findings imply that accounting programs should integrate structured AI literacy training to guide students in strategically leveraging AI tools for mastering accounting concepts and purposefully enhancing English proficiency.