International Journal of
Information and Education Technology

Abstract

The integration of Artificial Intelligence Text Generators (AITGs), such as ChatGPT, Copilot, Gemini, and QuillBot, in education has raised critical questions about their impact on student learning. This study examines the influence of AITGs on learning styles, technology dependency, and critical thinking among accounting students, with synchronous and asynchronous learning methods as moderating variables. Using The Unified Theory of Acceptance and Use of Technology (UTAUT) as a framework, data were collected from 106 undergraduate accounting students and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that AITGs enhance critical thinking and contribute to technology dependency but do not significantly affect students’ learning styles. Additionally, synchronous learning strengthens the relationship between AITGs use and critical thinking, while asynchronous learning does not show a significant moderating effect. These findings highlight the dual role of AITGs in promoting cognitive skills and fostering technology reliance. The study provides practical insights for educators and policymakers into the strategic integration of AITGs to balance their benefits with the risks of dependency.