Artificial Intelligence In Accounting Education. A View from the Protagonists

Abstract

This research analyzes the integration of Artificial Intelligence (AI) into the teaching process of accounting at the higher education level, justifying its importance in light of the growing demand in the educational and professional sectors. The objective was to identify mechanisms for integrating AI into university teaching and to evaluate its impact and perception among students and faculty. The methodology was descriptive with a mixed-methods approach, using surveys administered to 92 students from the last four years of study and to 12 faculty members (out of 14) at the National University of Loja. The surveys were conducted via Google Forms, and descriptive statistical analyses, including the Chi-square test and Cramer's V coefficient, were performed. The results show that 87% of the students are women, 59% have an intermediate level of AI knowledge, 60% occasionally use AI in their studies, 47% consider AI effective for solving accounting problems, and 63% believe it should be part of the curriculum. Ninety-two percent of the faculty have a high level of AI knowledge, and 42% consider it very important for teaching. However, statistical analyses revealed no statistically significant relationships between the variables of knowledge, use, and perception of AI between the two groups. The study concluded that, although a positive perception of AI use was observed, it is essential to promote training and its integration into the curriculum, as well as to expand the sample size to obtain more detailed and meaningful results, especially among teachers.