Issue |
E3S Web Conf.
Volume 426, 2023
The 5th International Conference of Biospheric Harmony Advanced Research (ICOBAR 2023)
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Article Number | 02016 | |
Number of page(s) | 7 | |
Section | Innovative Management and Sustainable Society | |
DOI | https://doi.org/10.1051/e3sconf/202342602016 | |
Published online | 15 September 2023 |
The Impact of Artificial Intelligence on Accounting Education: A Review of Literature
Accounting Department, School of Accounting, Master of Accounting, Bina Nusantara University, Jakarta, Indonesia 11480
* Corresponding author: rtandiono@binus.edu
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.
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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