AI-Driven Learning in Accounting: New Approach to Accounting Education

The accelerating integration of artificial intelligence (AI) in education presents new challenges and opportunities, even in traditionally conservative fields such as accounting. The increasing importance of AI-driven learning approaches raises important questions about their applicability and impact within national educational contexts, particularly in countries where there is limited empirical evidence. A review of the scientific literature reveals a global shift towards transforming accounting education through personalised learning environments, automated assessment, intelligent simulations and developing competencies for working with advanced digital systems. While international studies increasingly document the pedagogical potential of AI in accounting and related disciplines, research addressing its implementation in Bulgarian accounting education is scarce. To address this, this study employs a mixed-methods research design, combining qualitative and quantitative analysis. The research focuses on three key questions: the extent to which AI is integrated into educational documentation; the attitudes and readiness of students and instructors towards AI-driven learning; and the factors influencing its adoption in accounting education. The findings reveal limited institutional integration of AI within accounting curricula, alongside predominantly positive student attitudes towards the use of AI tools and high perceived learning benefits. In contrast, professors demonstrate a higher level of scepticism, primarily due to concerns about the reliability of AI-generated information and its potential impact on analytical and critical thinking skills. These results highlight structural and generational differences in the adoption of AI in higher education.