Building Critical AI Thinkers in Introductory Accounting

Most students will use AI in their accounting careers. The question is whether they will know when to trust it.

This discussion arc spans an entire semester of ACCT 2301, using each chapter's content to teach students how to prompt AI deliberately, evaluate its responses critically, and make professional judgments about when and how to use it. Every discussion builds on the last, so by the end of the course, students are not just using AI, they are thinking like professionals who understand its limits.

The arc is grounded in:

• Student-centered design that meets learners where they are

• A scaffolded progression from guided practice to independent judgment

• COSO internal control framework connections throughout

• Bloom's Taxonomy to ensure discussions build higher-order thinking

• Transparency about AI use modeled by the instructor, not just required of students

The full blueprint below includes all 11 chapter discussion designs, COSO component mapping, grading guidance, and time estimates.