Jingyi Shi, Haobai Sun, Lei Xu

Lei Xu

March 31, 2025

Generative artificial intelligence, Graduate education, Master's in Accounting, Teaching model innovation.

Based on the context of the digital intelligence era, this paper systematically explores the empowerment mechanisms and innovative pathways of generative artificial intelligence (AI) technology in graduate education for master's programs in accounting. The research finds that generative AI technology significantly enhances the quality of master's accounting education by reconstructing knowledge production models, optimizing the teaching process, and strengthening practical abilities across three dimensions. Building on the analysis of empowerment mechanisms, the paper further proposes empowerment pathways including an intelligent teaching system, a research support platform, and a school-enterprise collaboration mechanism, providing theoretical basis and practical pathways for the digital transformation of master's accounting education.

© 2025, the Authors. Published by ISCCAC

This is an open access article distributed under the CC BY-NC license