A Commentary on Accounting Education in Transition: Reflections on What 800+ Students Taught Us About ChatGPT

ABSTRACT This commentary contributes to ongoing discussions in accounting education by examining how undergraduate students perceive and engage with ChatGPT as generative artificial intelligence (AI) becomes more prevalent in learning contexts. Based on survey data and open‐ended reflections from 846 accounting students at a Canadian university, the paper explores how students engage with ChatGPT, the educational value they attribute to it, and the ethical, trust‐related, and pedagogical concerns they identify. Students who used ChatGPT generally viewed it as a useful and accessible tool that supports efficiency and conceptual understanding, while also recognizing limitations related to accuracy, overreliance, and academic integrity. Students who chose not to use ChatGPT demonstrated awareness of its potential benefits but expressed greater uncertainty and concern, underscoring the role of trust and clarity in shaping their engagement with AI. Interpreted through the technology acceptance model, the findings suggest that perceptions of usefulness and ease of use alone do not fully explain student engagement with generative AI; instead, verification practices, ethical awareness, and instructional guidance play a significant moderating role. By capturing student perspectives at an early stage of AI adoption, this commentary highlights the importance of intentional pedagogical design in accounting education. The paper concludes with reflections for educators and institutions, emphasizing the importance of integrating AI literacy, ethical guidance, and verification practices to support professional judgment and responsible learning in an AI‐enabled accounting profession.