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Bridging AI with cost accounting education: A pedagogical framework using reperformance and critical error review

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  • Wiseman, Denise
  • Foster, Deanna

Abstract

This paper presents an innovative pedagogical approach that positions students in the role of practicing cost accountants, integrating artificial intelligence (AI) tools into cost accounting education through an AI formative assignment. Combining reperformance and error analysis techniques, the design develops critical thinking and analytical skills while fostering professional judgement. This dual engagement—AI-driven analysis alongside manual recalculation—promotes a comprehensive understanding of accounting principles and cultivates students’ ability to critically evaluate AI outputs. Within a make-or-buy decision scenario, students engage with AI-generated solutions, independently verify calculations, and assess the reasoning behind recommendations. The assignment was implemented in undergraduate cost accounting courses, where students (n = 39) evaluated AI-generated analyses using various text-generative tools, particularly ChatGPT. Survey results indicate strong student engagement and enhanced learning outcomes, with evaluation metrics scoring above 4.4 on a 5-point Likert scale. The instructional framework addresses the growing technological transformation in accounting education while emphasizing the importance of professional judgment and analytical capabilities.

Suggested Citation

  • Wiseman, Denise & Foster, Deanna, 2025. "Bridging AI with cost accounting education: A pedagogical framework using reperformance and critical error review," Journal of Accounting Education, Elsevier, vol. 72(C).
    • Handle: RePEc:eee:joaced:v:72:y:2025:i:c:s0748575125000399
    DOI: 10.1016/j.jaccedu.2025.100988
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