Artificial intelligence in accounting training and its implications for student learning

Abstract

Introduction: Artificial intelligence represents a significant opportunity by facilitating process automation, efficient data analysis, and the interpretation of accounting standards, thereby enabling performance optimization and guiding the profession toward a more strategic focus. However, its implementation also poses challenges, such as the potential to generate limitations in contextual understanding and biases in decision-making. Objective: This study examines the influence of artificial intelligence particularly the use of chatbots on the academic performance of students in the Faculty of Accounting and Administration, with the purpose of supporting the update of educational content. Method: Through a non-experimental quantitative study design with a descriptive and correlational scope, the research was carried out by applying a self-assessment instrument to first-year students during the 2024-2 academic term. Results: The findings show that the unregulated use of artificial intelligence tools correlates with a decrease in students’ critical analysis skills and a lower retention of fundamental knowledge. Conclusion: Consequently, the integration of artificial intelligence into accounting education requires an immediate curricular adaptation and the implementation of clear guidelines for the ethical and effective use of these tools, ensuring that essential professional competencies in accounting education are strengthened rather than replaced.