The Impact of Artificial Intelligence on Accounting Education: A Review of Literature

Rosaline Tandiono

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Accounting Education and Careers Artificial Intelligence in Education Robotic Process Automation Applications

Abstract

This study explores the impact of artificial intelligence (AI) on accounting education through a semi-systematic review of the literature. The review found findings from 20 studies on the topic of AI and accounting education published in various journals, conference proceedings, and a book chapter. The findings reveal that scholars have expressed concerns about the impact of AI on accounting education for a significant period. Moreover, several themes emerge, including an interest in expert systems, an exploration of the application of AI in accounting education, and the call for accounting curricular reform. The study concludes that accounting educators must adapt their teaching methods and curricula to ensure that graduates are equipped with the necessary skills for a changing industry. Future research can concentrate on enhancing accounting curricula with the latest technological advancements, like AI, and exploring its potential impacts on the accounting industry, including risks, limitations, ethical implications, and its usefulness in accounting practices like financial reporting and auditing.

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References

2019Literature review as a research methodology: An overview and guidelines 2015The Role of Google Scholar in Evidence Reviews and Its Applicability to Grey Literature Searching 2021Mediating effect of use perceptions on technology readiness and adoption of artificial intelligence in accounting 2019Blockchain Technology, Business Data Analytics, and Artificial Intelligence: Use in the Accounting Profession and Ideas for Inclusion into the Accounting Curriculum 2021Artificial Intelligence: Reshaping the Accounting Profession and the Disruption to Accounting Education 2023The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?2021Embracing Emerging Technologies and Artificial Intelligence into the Undergraduate Accounting Curriculum: Reflections from the UAE 2020Seven principles to ensure future-ready accounting graduates – a model for future research and practice

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2024Adapting accountants to the AI revolution: university strategies for skill enhancement, job security and competence in accounting

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