An AI-Empowered Teaching Framework for Accounting Simulation Practice: Design and Implementation Based on Role-Based Collaborative Learning

DOI

10.2991/978-94-6239-766-8_33How to use a DOI?

Keywords

AI-Empowered Education; Accounting Simulation Practice; Experimental Teaching Framework

Abstract

While artificial intelligence increasingly permeates accounting work, research on integrating AI into accounting education has centered on lecture-format courses, with simulation-based experimental courses receiving far less scrutiny. This paper addresses that imbalance by proposing a teaching framework designed specifically for role-based accounting simulation practice. The framework employs a dual-layer structure: a learning layer in which students rotate through four accounting positions over a 32-hour intensive course, and an AI assistance layer deploying three agent types—Auditor, Analyst, and Mentor—at two strategically chosen intervention points. A design-based research methodology underpins the work. Three design principles—informed by learning theory and refined through the design process—govern the framework: matching AI sophistication to role seniority, requiring independent task completion before AI engagement, and positioning AI feedback at natural task boundaries. Two cases are detailed: an intelligent voucher auditing module in which students must detect deliberately embedded false positives in AI-generated audit reports, and a financial analysis module in which students identify omissions in AI-produced assessments before constructing their own. The framework contributes a replicable design for integrating AI into experiential accounting education while preserving the hands-on character that defines simulation-based learning.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Shan Peng
PY  - 2026
DA  - 2026/09/04
TI  - An AI-Empowered Teaching Framework for Accounting Simulation Practice: Design and Implementation Based on Role-Based Collaborative Learning
BT  - Proceedings of the 2026 6th International Conference on Education, Information Management and Service Science  (EIMSS 2026)
PB  - Atlantis Press
SP  - 321
EP  - 329
SN  - 2589-4900
UR  - https://doi.org/10.2991/978-94-6239-766-8_33
DO  - 10.2991/978-94-6239-766-8_33
ID  - Peng2026
ER  -