In his 14 years at Georgia Gwinnett College, Dr. Ali “AJ” Kooti, assistant professor of accounting, has observed the increasing role of artificial intelligence (AI) in education and the accounting profession. He has integrated AI into his accounting classes to help students understand its responsible use.
“AI is out there and it’s not going away. Like most things, there are two sides to the coin,” Kooti said. “It can be used for unethical things like cheating, but the reason I’ve infused AI into my accounting classes is to teach my students how to use it responsibly. AI can be used for a lot of good when it’s treated ethically and skeptically.”
Kooti’s Accounting 4700 course covers topics such as analyzing accounting data with AI tools, developing techniques to detect potential fraud through irregularities, examining ethical and legal implications of AI use, and applying AI-driven models to solve practical problems in accounting.
Student reactions have varied as they adapt to new technologies in their coursework. “Some struggled with AI because of the fear it would impact their grade or the student integrity standard,” Kooti said. “I’m glad that they care about the integrity of their work. What I’m hearing now is that they’re learning to use AI to improve function and efficiency in their work.”
Aliya Mounphoxay, a junior majoring in accounting, described her experience using AI for class projects: “I’ve learned the importance of writing detailed prompts in order to get meaningful results from AI,” she said. “For example, in one project we prompted AI to create formulas for a bank reconciliation Excel sheet using a cash ledger and a bank statement. That experience showed me not only how much time AI can save on complex tasks, but also how it can enhance accuracy and reduce the stress of trial-and-error in technical work.”
Candice Stephens, a senior studying accounting, reflected on her changing perspective regarding trust in AI: “I was a big fan of AI and didn’t know that it could be trusted to give correct answers,” she said. “Now I’m learning a little more on how to navigate it and get what you need it to do.”
Kooti noted that students have exceeded his expectations by engaging deeply with AI tools: “I expected my students would simply ask broader questions using AI for their assignments,” he said. “What I’ve found is that they are going deeper than I anticipated and asking much more detailed questions.”
Mounphoxay shared how her understanding evolved over time: “Before, I thought using AI might be considered cheating. Now I realize that creating strong prompts is part of the work, and using AI effectively requires critical thinking,” she said. “It’s a tool to improve efficiency and problem-solving, not a shortcut. My view of AI has shifted from skepticism to seeing it as a valuable professional resource.”
