Poster 6:

Embracing AI in Education: Foundation Students’ Utilization of ChatGPT for Accounting Ratio Analysis

Natasya Saat, Global College, Heriot-Watt Malaysia

This study explored Foundation in Business students’ perspectives on using ChatGPT as an AI-driven tool for preparing an accounting assignment on ratio analysis. Conducted at Heriot-Watt University Malaysia via an online survey, the study combined open- and closed-ended questions. Findings revealed that students viewed ChatGPT as a valuable supplement, not a substitute, for traditional resources. Descriptive analysis showed ChatGPT significantly enhanced their understanding of ratio analysis through personalized guidance, improving their overall learning experience. The study highlights the potential of integrating AI tools like ChatGPT into accounting education to complement traditional teaching methods and enrich learning outcomes.