DeepSeek and Academia Impact on Higher Education Assessments: Taking “Management Accounting” Course as an Example

This essay explores the intersection of AI-driven tools like DeepSeek and its impact on academic assessments in accounting education. Using the Management Accounting course as an example, this research examines how AI technologies are influencing the nature of student assessments, particularly in terms of their effectiveness and accuracy. The study also investigates how DeepSeek serves as both an educational aid and a potential threat to traditional accounting assessment methods. By analyzing multiple choice questions (MCQs) from 22’–23’, the second semester’s final exam performance for the Management Accounting course, the research evaluates the AI’s ability to solve numerical and narrative-based questions correctly, comparing its performance against traditional student responses. Findings suggest that while AI can achieve high performance on simpler tasks, it struggles with complex accounting concepts that require critical thinking and deeper understanding. Furthermore, the paper discusses the implications of these findings for both lecturers and students, highlighting the need for a balance between technological innovation and traditional academic integrity. Ultimately, it calls for a re-evaluation of assessment frameworks to incorporate AI as a tool for learning enhancement while safeguarding against misuse in academic environments.