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We use design thinking in the context of accounting pedagogy to exploit recent advances in cybernetics in the form of generative artificial intelligence technology. Relying on the intuition that supplementing or augmenting human argumentation (natural intelligence or NI) with parallel AI output can produce better student written assignments, we posit the “augmentation premise,” that is, ((NI + AI) > AI > NI). To test the augmentation premise, we compare student written submissions in an Accounting Information Systems (AIS) course with and without the benefit of parallel generative AI output. We then evaluate how the generative AI output enhances student-crafted revisions to their initial submissions. Using a summative quality improvement index (QII) consisting of quantitative and qualitative assessments, we present preliminary evidence supporting the augmentation premise. The augmentation premise likely extends to other accounting subdisciplines and merits generalization for enriching accounting pedagogy.

This chapter provides preliminary evidence to show that financial accounting students would use generative artificial intelligence (AI) tools to improve their learning if given the opportunity to do so by their instructors. Most students who completed the exercises we used in the study did so diligently and modified their answers after using a generative AI tool in a manner that suggests beneficial effects. It appears that the more prior knowledge a student had about the subject matter, the more beneficial was the experience. Pitfalls still exist, however. For example, students without knowledge of the subject matter struggled with crafting queries and judging the efficacy of their answers. Moreover, although a minority, some students tended to duplicate their original answers without utilizing the responses generated by the generative AI tool. Additionally, certain students merely copied the answers generated by the AI tool without providing any additional critique or analysis. Implications for teaching and learning and opportunities for future research are discussed.