Integrating Digital Learning Tools and AI－Assisted Analytics in Introductory Accounting Education：A Practice Oriented Instructional Case

초록

[Purpose]This study presents a practice－oriented instructional case that integrates digital learning tools and AI－assisted diagnostic analytics in an introductory accounting course. The purpose is to share instructional design decisions and classroom experiences rather than to test causal effects. [Methodology]The approach was implemented in a first－year accounting course using weekly Kahoot!－based quizzes for formative assessment. Quiz performance data were examined through AI－assisted descriptive analytics to identify recurring misconceptions, which informed the development of short summary lecture videos. Data sources include institutional course evaluations, a learner perception survey, and instructor reflections. [Findings]Students perceived the instructional approach positively, reporting increased engagement, useful feedback, and support for reviewing challenging concepts through AI－informed summary videos. [Implications]The case illustrates how gamified assessment and AI－assisted analytics can function as instructor decision－support tools, offering practical guidance for integrating digital technologies into accounting education.

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