The impact of an artificial intelligence learning platform on the teaching efficacy, professional development and digital burnout of accounting educators

With the rapid development of educational artificial intelligence (AI) technology, the field of accounting education is undergoing significant transformations. This study examines the impact of educational AI applications on accounting teachers’ self-efficacy, professional development, and burnout. A questionnaire survey was conducted with 400 accounting teachers from 30 universities in China, who were randomly assigned to either an experimental group or a control group. Teachers in the experimental group received training and guidance on the application of AI teaching tools, while those in the control group did not receive any relevant interventions. Data were collected using a self-efficacy scale, a professional development questionnaire, and a burnout scale, and were analysed through independent samples t-tests. The results indicated that the integration of AI technology significantly enhanced the self-efficacy and professional development of accounting teachers, while effectively reducing burnout. This study suggests that AI-assisted teaching tools not only foster teachers' professional growth but also enhance their teaching autonomy and innovation, thereby alleviating the professional fatigue associated with traditional teaching pressures. These findings provide a theoretical foundation and practical guidance for promoting the professional development of accounting teachers and improving teaching quality, highlighting the significant role of educational AI in the reform of accounting education in colleges and universities.