Academic integrity is under fire in the Generative AI age: insights from accounting educators to overcome challenges, threats and ethical concerns

Abstract

Purpose This study investigates the challenges and threats of Generative AI to academic integrity as well as seeks to gain insights from accounting educators to overcome the challenges identified. Design/methodology/approach The research methodology followed a qualitative approach. This involved the use of semi-structured interviews among 17 accounting instructors from different UK universities. This method allowed for the extraction of thematic patterns related to the factors mentioned above. Findings The results suggest that GenAI hold many ethical issues and concerns like academic misconduct, overreliance, accuracy and bias, transparency and information privacy, which should be addressed. To ensure ethical and effective use, academics highlight the importance of the strategic incorporation of AI in teaching, new forms of assessment, academic policies concerning AI use, besides AI literacy training. Practical implications The findings from this research provide actionable recommendations to educators, higher education institutions and policymakers. Among the actions that should be taken in universities are AI guidelines, clear polices and regularity framework. Furthermore, this may include the dissemination of AI literacy among the students and faculty members, as well as the implementation of training programs for AI. Apart from this, the use of assessment tools for the support of higher-order thinking that are AI-friendly should also be considered. Originality/value This research makes a contribution to the existing body of knowledge related to AI in higher education in general and accounting education specifically in the area of exploring the views of educators on the issues of academic integrity, ethics in the digital age and AI-based teaching methodologies. This research offers a very important perspective to the debate related to the inclusion of AI in higher education.

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