ACCY1: Accounting Fundamentals

Double entry test generation, It's all about the prompts, Grade me!

Reflection on Instructional Change:

In Chapter 3 we introduced a difficult topic on debits and credits. This activity was designed to help students understand the concept better. At this stage of the course, students had already encountered the lecture content and completed some preliminary exercises for the chapter. The goal of this task was to offer a low-stakes, exploratory practice opportunity to reinforce the accounting equation and transaction analysis using generative AI.

Students were invited to use ChatGPT as a practice partner by prompting the AI to generate a fictional business scenario with several transactions. Students then manually recorded the corresponding journal entries in a word document and then uploaded this back into ChatGPT for automated feedback on accuracy. This structured use of AI was chosen to promote active learning and metacognitive reflection on the use of technology for independent problem-solving.

A pilot version of this task was implemented in Fall 2024. Students responded positively to the novelty and practicality of the activity. They were often surprised - and motivated - by the breadth and specificity of what AI could do to support their understanding of accounting concepts. The exercise allowed students to both test their own understanding and refine their prompt engineering skills, giving them an enhanced sense of agency.

Changes to my instructional approach

The FLC activity that most influenced changes in my instructional approach was the AI Detection: Discussion and Reflection task. I enjoyed this topic, particularly when exploring DetectGPT. However, my skepticism toward AI detection tools was only reinforced during this activity. I experimented by uploading my own previously written letters of recommendation and professional documents—pieces I knew with absolute certainty were authored solely by me, years before generative AI was publicly accessible. One letter was flagged as 57% AI-generated, despite predating these tools. To me, this flags concerns about our over confidence in using AI detection software to detect cheating, particularly in high-stakes educational contexts.

As an instructor who has benefited from AI in my own writing—using it to reframe drafts, save time, and strengthen clarity—I am acutely aware that there is a blurry line between assistance and authorship. This personal experience underpins my hesitation to accuse students based solely on detection software. Of even greater concern is emerging research suggesting that neurodivergent students are more likely to be flagged by AI detectors, even when they have not done so. This is because their writing styles may diverge from normative patterns trained into these algorithms, making students who are on the spectrum disproportionately vulnerable to false accusations.

This learning activity compelled me to re-evaluate how I engage with suspected AI use. It has prompted me to shift from punitive detection toward a more formative and dialogic approach—encouraging transparency, offering structured support in prompt engineering, and creating low-stakes opportunities for students to reflect on and share their writing process. Rather than enforcing AI bans or issuing blanket warnings, I am now exploring how to scaffold ethical and intentional AI use in ways that respect student agency and reduce harm.

The Ah-Ha moment in the Observe and Analyze sessions

I think my greatest aha moment was seeing how other disciplines were able to use AI in novel ways. I particularly liked Evren Eryilmaz's task of getting students to build a mobile app on an idea they were passionate about using an AI tool. While he was presenting, it may have looked like I wasn't paying attention, but that was because I was over on ChatGPT applying his concepts and trying to write an app (something I've never done before) and suddenly realizing how much AI will help developers in doing code.

Design an app

Thanks Evren!

Evidence of Instructional Change

Evidence of Instructional Change
Example 1	Example 2	Example 3
		Certificate of completion! Yaaay me! Other fun stuff I learned? Research related media article!

Practice and Reflect Teaching and Learning with AI:

The AI Tools for Teaching & Learning Workshop from the Chancellor’s Office has had a meaningful impact on my teaching practices. I’ve communicated to students that we are all navigating a learning curve with these tools, but one thing is certain: their future employers—especially in the business world—will adopt AI wherever it enhances productivity and profitability. That is the reality of the industry.

As such, I actively encourage students to engage with AI, not only to explore its capabilities but also to critically reflect on its ethical use in the educational context. We’ve had open discussions about the potential for misuse, while emphasizing that AI is not going away—and that understanding how to use it effectively will be a distinct advantage in the job market.

Above all, I stress that AI should never be a replacement for their own critical thinking. We’ve talked extensively in class about how the quality of output is directly tied to the quality of prompts, and I want them to grasp that vague or poorly structured prompts will lead to weak results. We've also discussed the concept of AI hallucinations—how these tools can generate plausible but inaccurate content—and the importance of verifying information.

In short, I want students to become confident, critical users of AI: to experiment, question, and learn how to harness its power responsibly and intelligently.

Written with the help of ChatGPT - to polish my own thoughts :-)

Course Syllabus

Post FLC Course Syllabus and Schedule

Faculty Bio

Faculty Bio
Faculty Picture	Faculty Professional Background
	Dr. Ros Roberts is an Associate Professor of Accounting at Sacramento State University. Her research focuses on accounting education, integrated reporting, climate-related business value impairment, and sustainability disclosure. She’s a Fellow of Chartered Accountants ANZ and holds the SASB FSA credential. Ros has contributed to climate policy through roles on Sacramento County’s Climate Task Force and the Climate Grants Outreach Committee, and she actively connects students with the global Chartered Accountants network.

Funding Source
	This work was supported by: US Department of Education P031S230256 and P031C210012 *Any opinions, findings, and conclusions or recommendations expressed in this material are those of the author(s) and do not necessarily reflect the views of the National Science Foundation or the US Department of Education.