INFLUENCE OF ARTIFICIAL INTELLIGENCE ON ACCOUNTING EDUCATION IN TERTIARY INSTITUTIONS IN NIGERIA

Chuks Marcel Ezemoyih,PhD, CNA, Charles K. Okeke, Prof. Cele Njoku, B.C. Akume, Christian Njoku, PhD

Abstract


Artificial intelligence (AI) is particularly urgent due to the innovations that have been introduced to teaching and learning at all levels of education. In this study, the researchers investigated the impact of artificial intelligence (AI) on Accounting Education by examining its impact on teaching and learning process, its impact on assessment and grading and predict its impact on graduates’ future careers. The study employed a descriptive survey research design approach based on a survey of accounting education audience. A total of 92 participants were used in the study. The instrument used for data collection was a researchers’ self-constructed questionnaire. The questionnaire was validated by three experts, one from measurement and evaluation, and two from business education (accounting option), all from the Faculty of Education, Ebonyi State University, Abakaliki. The result of the study demonstrates the crucial role of AI in future of accounting education. The findings highlight the effectiveness and efficiency of AI in equipping graduates with new skills for their future career. The study findings suggest that AI has positive impact on the learning experience by facilitating the acquisition of new knowledge and skills. This research provides insights into the potential of AI to transform accounting education and contribute to the development of new skills for graduates. It has important implications for educators, policy makers and other stakeholders in Accounting Education sector. The study suggests that AI should be more extensively integrated in Accounting Education curricular and that institutions need to consider the ethical implication of AI in the development and implementation of their programs. By doing so, they can better prepare graduates for the demands of the future workforce in AI era.

Keywords: AI, Accounting Education, Tertiary Institution, impact, teaching and learning


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