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Integrating metaverse-enabled artificial intelligence and large language models in accounting education: an applied mixed-methods study
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DOI：10.1108/AEDS-01-2026-0051.png)
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Abstract
En 中文
PurposeThe rapid integration of artificial intelligence (AI) and large language models (LLMs) into accounting practice has intensified concerns about the adequacy of traditional accounting curricula in preparing graduates for an AI-augmented profession. Responding to this challenge, the present study examines how metaverse-enabled AI and LLM-based learning environments influence skill development, learner engagement and professional readiness in accounting education, with the aim of identifying pedagogical and institutional mechanisms through which these technologies can meaningfully enhance graduate preparedness.Design/methodology/approachThe study adopts a mixed-methods research design. Quantitative data were analysed using structural equation modelling (SEM) to examine relationships between technological and pedagogical integration, learning outcomes and mediating variables. Qualitative insights were obtained through discourse analysis of semi-structured interviews with accounting educators and industry professionals to contextualize the empirical findings.FindingsThe results indicate significant positive relationships between technological and pedagogical integration and student learning outcomes. These relationships are mediated by skill development and practical application as well as engagement and knowledge retention. Institutional support plays a moderating role, strengthening the effectiveness of metaverse-enabled AI adoption in accounting education. Qualitative findings reinforce the quantitative results, highlighting the applied value of immersive and AI-supported learning in bridging theory-practice gaps.Practical implicationsThe findings offer actionable insights for higher education institutions, curriculum designers and faculty members seeking to incorporate AI and immersive technologies into accounting education. Institutional readiness, faculty capability and pedagogical alignment are identified as critical success factors.Originality/valueThis study contributes to applied higher education research by empirically extending the technology acceptance model and social cognitive theory in the context of metaverse-enabled accounting education, providing evidence-based guidance for workforce-oriented curriculum transformation.
Keywords:
Teaching and learning
Educational technology
Curriculum development
Skills development
Institutional factors
India
Mixed-methods
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