This study explores the impact of integrating a customised artificial intelligence (AI) teaching assistant, referred to as XIPU AI Tutor, into the ACC307 Advanced Taxation module at Xi'an Jiaotong-Liverpool University (XJTLU). The AI Tutor was designed to offer personalised, emotionally supportive, and interactive learning experiences by leveraging advanced technologies, including natural language processing, image recognition, machine learning, and big data analytics. The study aimed to evaluate the effectiveness of the AI Tutor in facilitating self-directed learning and improving the learning experience for students engaging with complex topics in accounting and finance. The results indicate that the AI Tutor had a significant positive impact on students’ learning experience, providing tailored support, emotional encouragement, and bilingual answers. The study concludes that the integration of AI in education holds transformative potential, enhancing the teaching process and empowering students to take charge of their learning.

 

Keywords: XIPU AI Tutor, High Cognitive Load Modules, Self-directed Learning

 

 

In the rapidly evolving field of education, the integration of artificial intelligence (AI) has become a crucial tool for enhancing the learning experience. XIPU AI, developed by Xi'an Jiaotong-Liverpool University, is an innovative AI-driven teaching assistant designed to revolutionise the educational landscape by leveraging advanced technologies such as natural language processing, image recognition, machine learning, and big data analytics.

 

The ACC307 Advanced Taxation module at the International Business School (IBSS) is designed to provide students with an comprehensive understanding of complex tax regulations and their practical applications in real-world scenarios. However, the content of tax modules is extensive, and the concepts are highly specialised, which can be challenging for students, especially those who are not native English speakers. To address these challenges and reduce students’ cognitive load, we introduced the customised XIPU AI Tutor into our module. This integration aimed to better support students in their learning journey, showcasing its effectiveness in facilitating self-directed learning among students and improving their learning experience in tackling difficult subjects in accounting and finance.

 

 

 

XIPU AI Tutor was integrated into the module ACC307 to provide personalised, emotionally supportive, and interactive learning experiences for students. The following steps outline its implementation to enhance learning and teaching in ACC307:

 

 

In order to integrate XIPU AI Tutor into a specific module, we need to follow the instructions through the AI Tutor Information Portal on Learning Mall. This allowed for the addition of the XIPU AI Chat block to the module page, enabling access for students.

 

 

 

In the XIPU AI Chat Block settings, the detailed Completion Prompt can be formulated to meet the specific requirements of each module. For the module ACC307, we provided a detailed description of and designed a conversation transcript between a student and a teaching assistant. The settings of XIPU AI Chat Block have been customized specially for tax students to provide personalised learning experience and assist them in tackling the high cognitive load associated with the module.

 

 

Students enrolled in the ACC307 Advanced Taxation module can now benefit from the customised XIPU AI Tutor, which provides comprehensive support across all topics within the module. This advanced AI system delivers detailed, step-by-step explanations, ensuring that students gain a thorough understanding of each concept. With XIPU AI Tutor, students are no longer limited by time constraints, as they can access this resource 24/7, providing specialised and personalised support that surpasses traditional tutoring models. Moreover, recognising the diverse linguistic needs of the student body, XIPU AI Tutor is capable of providing bilingual support in both English and Chinese, making the educational experience more inclusive and accessible to all. The sample questions and answers (both in English and Chinese) are attached in Appendix 1.

 

The AI-driven teaching assistant's ability to engage in Socratic dialogue represents a transformative development, as it promotes a deeper understanding of complex concepts through interactive questioning. This approach not only breaks down complex ideas into manageable parts but also encourages students to think critically and engage more actively with the material. The key features are as follows:

 

• Enhanced Expertise in UK Tax: The customised XIPU AI Tutor delivers responses that surpass standard AI capabilities, offering more specialised, detailed, and accurate information regarding UK tax laws, which is an essential feature given the advanced nature of the subject.

 

• Emotional Value and Encouragement: XIPU AI Tutor was designed to recognise the emotional tone of students' inquiries and respond appropriately, providing not just factual answers but also encouragement and motivation. This approach contributed to maintaining a positive learning environment, which is crucial for a subject as daunting as taxation.

 

• Bilingual Support: Students have the flexibility to ask questions in both Chinese and English, receiving professional and emotionally supportive responses that enhance their learning enthusiasm. The AI’s 24/7 availability ensures that inquiries are addressed promptly, fostering a continuous learning environment.

 

• Socratic Dialogue: The AI Tutor employed Socratic dialogue to stimulate deep thinking and critical analysis among students. This method encouraged students to question, explore, and form their own insights, thereby fostering a deeper level of understanding.

 

• Case Study Integration: By integrating theoretical knowledge with real-world cases, XIPU AI Tutor helped students apply complex tax concepts in practical scenarios. This approach bridged the gap between academic learning and professional application, thereby enhancing students' problem-solving skills.

 

• Simplified Language: To facilitate clear communication, the AI Tutor employed plain language, avoiding complex jargon and structures. This made the information more accessible and comprehensible, which in turn reduced cognitive load for students.

 

 

It is evident that the integration of the customised XIPU AI Tutor in ACC307 Advanced Taxation has significantly impacted the students’ learning experience. Students can now leverage bilingual capabilities to receive professional responses that not only deliver factual information but also provide emotional support. According to the survey results provided in Appendix 2, the XIPU AI Tutor has been actively utilized by students. A majority of students (70%) reported using the AI Tutor, with 61% strongly agreeing that the AI Tutor provided more professional and specialised answers than the traditional XIPU AI, indicating that the customised XIPU AI Tutor's specialised knowledge is valued.

 

One of the most appreciated features of XIPU AI Tutor is its 24/7 bilingual support and emotional encouragement. This feature is particularly beneficial for students who require assistance outside regular hours and for those who prefer to communicate in their native language. Additionally, the AI Tutor has been instrumental in helping students navigate complex subjects such as ACC307, highlighting its effectiveness in simplifying complex concepts.

 

Despite the positive feedback, there are areas where XIPU AI Tutor could be further improved. While the majority of students found the AI Tutor helpful, 27% expressed neutrality or dissatisfaction with the 24/7 bilingual features and emotional support. Additionally, although most students strongly agreed that the AI Tutor greatly helped them learn complex subjects like ACC307, a significant portion of students (31%) were neutral or less satisfied. This indicates that some students may not be fully utilising or benefiting from the customised XIPU AI Tutor.

 

Looking ahead, 68% of students have expressed strong support for expanding the integration of the customized XIPU AI Tutor into other modules, indicating significant interest in broadening its application across various courses. Future developments should focus on enhancing the AI Tutor's capabilities to cater to a wider range of subjects and to offer a more personalised learning experience. By addressing the current deficiencies and building on its existing strengths, the XIPU AI Tutor has the potential to become a fundamental resource for students, fostering a more engaging and effective learning environment.

 

 

 

This case study demonstrates the transformative potential of AI in education, particularly in delivering personalised learning experiences. The integration of XIPU AI Tutor into the module ACC307 Advanced Taxation at IBSS has not only enhanced the teaching process but also empowered students to take greater charge of their own learning. By providing personalised support, emotional encouragement, and interactive learning experiences, the AI Tutor has become an invaluable assistant in students' academic journey. The successful integration XIPU AI Tutor in Advanced Taxation serves as a testament to the value of AI in fostering a more inclusive, engaging, and effective learning environment.