AI-ENHANCED TEACHING STYLES: LEVERAGING INTELLIGENT TOOLS FOR RESOURCE ACCESSIBILITY

This study investigates the influence of teaching styles and the availability of learning resources on accounting students’ conceptual understanding, with an emphasis on how AI-enhanced teaching styles that use intelligent tools can improve resource accessibility. Based on the Constructivist Learning Theory as proposed by Jean Piaget and Lev Vygotsky, the research emphasizes the role of active knowledge construction through interaction with teaching methods and learning materials. Data were collected from 102 accounting students using a stratified convenience sampling technique. The research employed statistical tests of regression analyses. The instrument demonstrated high internal consistency, with a Cronbach’s Alpha value of 0.86. Mean score analysis indicated that modern interactive teaching styles (mean 3.57) and digital learning resources (mean 3.39), particularly when enhanced with AI-driven personalization and real-time feedback, were the predominant approaches used in accounting education. The availability of these accessible and up-to-date intelligent digital resources played a significant role in enhancing accounting students’ conceptual understanding. Regression analysis revealed that availability of learning resources (p-value 0.004) and the combined factors of teaching styles and availability of learning resources (p-value 0.013), both had a positive and significant influence on accounting students’ conceptual understanding. However, teaching styles alone, without AI-supported interactivity, showed insignificant influence on accounting students’ conceptual understanding. These insights highlight the need for AI-driven, interactive, and resource-supported teaching environments in higher education. The study recommends that institutions invest in modern intelligent resources powered by AI and encourage instructors to adopt blended and adaptive teaching methods to promote deeper learning. This research contributes meaningfully to the ongoing enhancement of accounting education in Malaysian universities.