The focus of this research is on how AI instrumentation affects quality-assurance systems based on the concept of Jidoka within the ecosystem of accounting education in an emerging financial-market environment. The study fills a void regarding technology use beyond traditional financial-center locations by addressing an existing evidence gap. It was conducted in Kuwait, which represents an early-stage financial center (Technology Adoption Index = 0.72), and cross-sectional surveys were collected in 2021 from three groups of participants: 86 educators, 231 senior students, and 28 auditing professionals. A structural equation model (SEM) corrected for measurement error was used as the analytical technique. The integrated AI–Jidoka model explained 73% of the variance in perceived educational quality ( R 2 = 0.73 ; χ 2 / d f = 2.18 , GFI = 0.93, CFI = 0.94, RMSEA = 0.058). Jidoka quality protocols had a significant positive relationship with educational quality ( β = 0.27 , p = 0.013 ) and a positive association with assessment accuracy (a 31.4% improvement). The positive impact of AI on educational quality is evident at the zero-order level ( β = 0.47 , p < 0.001 ); however, this impact is largely mediated by indirect pathways and by institutional technological readiness, and once both are controlled, there is no longer a significant direct relationship from AI to educational quality ( β = 0.14 , p = 0.126 ), with technological readiness emerging as the dominant lever (total effect β = 0.36 , p < 0.001 ). The outcomes suggest that benefits from using AI can be achieved by integrating AI with both institutional preparedness and structured quality-control protocols. Because this study is a cross-sectional survey of perceptions at one time point in one country, the results are interpretive rather than causal; however, they do provide empirical evidence supporting an integrated socio-technical adoption model for accounting pedagogy in developing countries.
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