Artificial Intelligence in Commerce Education: Impact on Teaching and Learning among Students and Teachers in Kolar District, Karnataka, India
TL;DR
Artificial Intelligence has substantial potential to strengthen commerce education when it is used as a complementary educational resource rather than as a substitute for human teaching and independent student effort.
Abstract
Aims: The study examines the impact of Artificial Intelligence (AI) on teaching and learning among commerce students and teachers in higher education, with particular reference to Kolar District, Karnataka. Study Design: A descriptive and analytical research design was adopted to examine AI awareness, usage, perceptions, educational benefits, challenges, and perceived outcomes. Place and Duration of Study: The study was conducted among commerce students and teachers in higher education institutions in Kolar District, Karnataka, during 2025–2026. Methodology: Primary data were collected from 250 respondents, comprising 200 students and 50 teachers, through a structured questionnaire. Descriptive statistics, the chi-square test, independent-samples t-test, one-way analysis of variance, Pearson correlation, and multiple regression analysis were used to analyse the data and test the hypotheses. Results: The findings show that 75.6% of respondents reported high or very high AI awareness. ChatGPT was the most frequently used AI application, followed by Microsoft Copilot and Google Gemini. Respondents reported particularly strong agreement that AI improves learning efficiency (Mean = 4.48, SD = 0.61). Significant differences were found between students and teachers in AI perceptions (t = 2.684, p = 0.008) and among age groups in AI usage (F = 4.87, p = 0.003). AI usage was positively associated with learning effectiveness (r = 0.742), teaching effectiveness (r = 0.681), and academic performance (r = 0.709), with p < 0.001 in each case. The regression model explained 69.4% of the variation in learning effectiveness (R² = 0.694). Conclusion: AI has substantial potential to strengthen commerce education when it is used as a complementary educational resource rather than as a substitute for human teaching and independent student effort. Effective adoption requires ethical guidelines, AI literacy, faculty development, institutional support, digital infrastructure, and assessment practices that preserve academic integrity and critical thinking.