AI-SBR: An Artificial Intelligence-Assisted Learning and Assessment Tool for Financial Reporting Education

About the Project

AI-SBR is an innovative artificial intelligence-assisted learning and assessment tool designed to enhance students' understanding and application of International Financial Reporting Standards (IFRS). The innovation addresses challenges in traditional accounting education, particularly delayed feedback, difficulties in applying accounting standards and limited personalised learning support. By integrating generative AI with structured assessment rubrics and IFRS-based reference materials, AI-SBR enables students to submit written answers, receive immediate formative feedback, identify conceptual errors and obtain recommendations for improvement. The system also supports lecturers by reducing repetitive marking tasks while maintaining human oversight to ensure technical accuracy. This innovation aims to improve learning efficiency, encourage independent learning and enhance students' analytical and professional judgement skills. With its cost-effective and scalable design, AI-SBR has potential applications in universities, professional accounting programmes and corporate training institutions.