An Intelligent Tutoring System for the Accounting Cycle: Enhancing Textbook Homework with Artificial Intelligence

Abstract

This paper describes the implementation of artificial intelligence (AI) in electronic tutoring systems, and demonstrates an AI-based tutor that has been recently developed in accounting to provide instruction about the accounting cycle. Empirical findings indicate that use of this tutor in a 50-minute homework session contributed to an improvement in test performance of approximately 27 percentage points; in comparison, students using their textbook and course notes to complete the same homework improved their test performance by about 8 percentage points. Future research opportunities are discussed.

Keywords: Tutoring, artificial intelligence, accounting cycle, education

JEL Classification: M40, A22