Artificial Intelligence-AI to Improve Learning Achievements in Technical High School Students Specialization in Accounting

Abstract

This research aimed to investigate if an artificial intelligence-based program improves financial reporting skills among technical-accounting high school students in Ecuador in 2023. The study employed an applied methodology, quantitative approach, and quasi-experimental design, involving a population of 183 students. A census sample of 80 students was divided into control and experimental groups, each with 40 students, where pretests and posttests were administered.

The pretest results showed that 35 participants in the control group (87.5%) had a low level of knowledge, while 90% (36 participants) in the experimental group also displayed a low level of understanding regarding financial report management. After the program's implementation, the control group maintained an 87.50% low knowledge level in financial report management, while the experimental group demonstrated that 95% exhibited a high proficiency level in financial report management. Analyzing the significant differences yielded a p-value of 0.00 < 0.05, supporting the hypothesis that artificial intelligence had a highly significant impact on enhancing financial reporting skills.