The paper titled ‘Refining Prompts, Not Delegating Tasks: AI‑Enhanced Learning in Climate Accounting’, was based on a teaching innovation for the Intermediate Accounting Module Ozlem teachers, and demonstrates how teaching can inspire research!
The paper examines a teaching innovation in which students were required to use generative AI tools and document their engagement with the technology while analysing how a real company’s climate risks are connected to its financial risks. It then investigates how different patterns of AI use relate to student performance.
The findings indicate that when students treat generative AI as a substitute for their own effort and delegate the task, their marks decline. In contrast, when students use the technology as a partner in inquiry, iteratively refining prompts and critically engaging with outputs to obtain more relevant insights, their performance improves.
Given that generative AI is likely to remain embedded in professional practice, it is essential for future professionals to develop effective and responsible usage skills. The study therefore offers important implications for curriculum design, assessment strategies, and institutional policies governing student use of generative AI.
