Abstract

Generative AI reduces the reliability of assessment formats based mainly on final products in accounting education. Using qualitative content analysis and conceptual framework development, this study aligns GenAI- related challenges with authentic assessment theory and International Education Standard 6. It proposes a three-layer evidence framework: independent performance, responsible GenAI collaboration, and verification- accountability. The framework evaluates products, processes, professional judgement, and learner responsibility, while providing a design procedure, rubric, and illustrative applications across accounting courses.

Keywords: Authentic assessment, generative AI, professional competence, accounting education, academic integrity.