Artificial Intelligence in Accounting Education: A Study on Virtual Tutor Development in Malaysia

Abstract

The rapid advancement of artificial intelligence (AI) in the digitalisation era presents transformative opportunities for accounting education, particularly in Malaysia, where personalised learning and real-time feedback are critical for student success. This study investigates the development and implementation of AI-powered virtual tutors tailored for Malaysian accounting students, aiming to identify essential features and address adoption challenges. Utilising a qualitative research design, data were collected through semi-structured interviews and focus group discussions with undergraduate accounting students, educators, and AI experts from public and private universities. Thematic analysis revealed key features such as adaptive learning pathways, scaffolded support, real-time feedback, and user-friendly interfaces. However, challenges persist, including technological infrastructure limitations, digital literacy gaps, and notably, the lack of a personal and individual approach in AI tutoring systems. The findings emphasise the importance of designing AI tutors that are both technologically advanced and pedagogically relevant, while also addressing the need for humanised learning experiences. This study contributes valuable insights and policy recommendations for Malaysian higher education institutions, highlighting AI’s potential to create more engaging, personalised, and effective accounting education, while underscoring the importance of addressing critical implementation considerations in the digitalisation era.