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International Journal of
Commerce and Management Research
ARCHIVES
VOL. 12, ISSUE 1 (2026)
Adoption and impact of artificial intelligence in commerce higher education: An empirical analysis
Authors
Dr. Harish Tigari
Abstract
The rapid integration of artificial intelligence (AI) is transforming teaching, learning, and assessment practices in higher education. This study empirically examines the adoption and impact of AI-based tools on student engagement, learning outcomes, and academic performance in commerce higher education institutions in India. Using a quantitative research design, primary data were collected through a structured questionnaire from 110 respondents (45 faculty members and 65 commerce students) across selected higher education institutions. The reliability of the instrument was confirmed using Cronbach’s Alpha. Descriptive statistics and inferential techniques, including independent sample t-tests, one-way ANOVA, and Chi-square tests, were employed for data analysis. Analysis of faculty–student responses in Indian commerce institutions indicates. AI-based tools significantly enhance learning effectiveness, personalized learning, student motivation, and classroom engagement. Comparative analysis indicates that students perceive greater academic benefits from AI integration than faculty members, highlighting role-based differences in experiential impact. Although respondents demonstrate high readiness and positive attitudes toward AI adoption, concerns related to academic integrity, ethical use, and data privacy remain prominent. The study underscores the necessity of ethical governance frameworks, institutional policies, and continuous capacity-building initiatives to ensure responsible and effective AI integration. By providing empirical evidence from the Indian commerce education context, this research contributes to the growing literature on AI adoption in higher education and offers practical implications for educators, institutions, and policymakers.
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Pages:12-18
How to cite this article:
Dr. Harish Tigari "Adoption and impact of artificial intelligence in commerce higher education: An empirical analysis". International Journal of Commerce and Management Research, Vol 12, Issue 1, 2026, Pages 12-18
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