ARTIFICIAL INTELLIGENCE AND HIGHER EDUCATION IN ACCOUNTING: IMPACTS, CHALLENGES AND POTENTIALITIES

Abstract

The research discusses Artificial Intelligence (AI) and higher education in Accounting, notably with regard to the impacts, challenges and potentialities. As for the methodological aspects, the research is characterized as qualitative and uses an integrative literature review to support the discussions. Thus, it was found that the incorporation of AI in higher education, especially directed to the Accounting Sciences course, has significant effects, especially with regard to the personalization of teaching and the automation of repetitive tasks, such as data analysis and financial auditing as well as the automation of routine tasks, including cost calculations, financial audits and analysis of financial statements. In addition, the personalization of teaching, facilitated by AI tools, allows students to have access to content adapted to their needs. It was also observed that the incorporation of AI tools in educational practices results in dynamic teaching, adapted to individual needs, promoting an active and personalized learning environment. However, there are challenges such as the need for continuous training of teachers and the adequacy of institutional infrastructures, as well as the pedagogical and ethical implications arising from their implementation. Even in the face of such important challenges, the potential of AI in Accounting education includes improving decision-making, predicting financial trends, and personalizing the learning experience, factors that can transform accounting education and prepare future professionals for a more technological and reality-aligned job market.

DOI: https://doi.org/10.56238/sevened2024.033-015