The Role of Artificial Intelligence in Higher Education: Impacts on Accounting Students Competence

Abstract

This study analyzes the role of Artificial Intelligence (AI) in higher education and its impact
on the competencies of accounting students. The research employs a systematic literature
review method, examining academic papers from databases such as Google Scholar and Scopus
that discuss AI in the context of accounting education. Data is collected by analyzing the key
findings of previous studies to identify issues, as well as the threats and opportunities AI
presents in the learning process of accounting students. The study reveals that many curricula
are adapting to the rapid changes brought about by AI, including in accounting. Accounting
students perceive AI as an innovative learning tool and a means to quickly find answers to
assignments given by instructors to achieve good academic grades. However, they also
recognize the risks of diminished critical thinking skills and the emergence of ethical, privacy,
and data bias issues in its use. While AI can be seen as an opportunity in the learning process,
it is crucial to emphasize honesty and not to rely entirely on AI. Theoretically, students need to
recognize the threats while also being able to leverage the opportunities presented by this new
technology, AI. Practically, the implication is the need for education to train students to
effectively utilize this technology without losing their basic analytical skills. This research is
unique as it explores accounting students’ perceptions of the opportunities and threats posed by
AI.