IJIET 2025 Vol.15(11): 2465-2475
doi: 10.18178/ijiet.2025.15.11.2442
doi: 10.18178/ijiet.2025.15.11.2442
Analyzing the Impact of AI Text Generators on Learning Styles, Technological Dependency, and Critical Thinking among Accounting Students
Cyntia Kurniawan* and Setiani P. Hendratno
Master of Accounting Program, School of Accounting, Bina Nusantara University, Jakarta, Indonesia
Email: cyntia.kurniawan@binus.ac.id (C.K.); shendratno@binus.edu (S.P.H.)
*Corresponding author
Email: cyntia.kurniawan@binus.ac.id (C.K.); shendratno@binus.edu (S.P.H.)
*Corresponding author
Manuscript received December 11, 2024; revised December 30, 2024; accepted May 6, 2025; published November 19, 2025
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.
Keywords—Artificial Intelligence (AI) text generators, learning styles, critical thinking, technology dependency, synchronous learning, asynchronous learning, The Unified Theory of Acceptance and Use of Technology (UTAUT) framework
Copyright © 2025 by the authors. This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).
Keywords—Artificial Intelligence (AI) text generators, learning styles, critical thinking, technology dependency, synchronous learning, asynchronous learning, The Unified Theory of Acceptance and Use of Technology (UTAUT) framework
Cite: Cyntia Kurniawan and Setiani P. Hendratno, "Analyzing the Impact of AI Text Generators on Learning Styles, Technological Dependency, and Critical Thinking among Accounting Students," International Journal of Information and Education Technology, vol. 15, no. 11, pp. 2465-2475, 2025.
Copyright © 2025 by the authors. This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).