Virtual Booth

Accounting education is often taught through fragmented lectures that limit students’ ability to connect theory with real business practice. To address this issue, this innovation introduces ACT (Act, Count and Think), an AI-supported accounting learning system that provides immersive and contextualised learning experiences. ACT integrates authentic business documents such as invoices, receipts, bank statements and memos within realistic trading and service business scenarios. Students analyse transactions, record accounting entries and complete the accounting cycle from source documents to financial statements. The innovation of ACT lies in using artificial intelligence as a cognitive learning partner rather than simply an answer generator. Through the stages of Act, Count, and Think, AI guides students with adaptive feedback, helping them identify transactions, evaluate financial impacts and reflect on their understanding. By bridging theory and practice, ACT promotes active learning, higher-order thinking, and real-world accounting competency, demonstrating the potential of AI to transform accounting education into a meaningful and connected learning experience.