The impact of artificial intelligence applications on improving the quality of accounting education in Saudi universities

نوع المستند : المقالات الأصلية

المؤلفون

Princess Nourah bint Abdulrahman University, P.O. Box 84428, Riyadh, 11671, Saudi Arabia

المستخلص

Artificial intelligence (AI) innovations are rapidly advancing and hold significant potential to transform accounting education. This study explores faculty perspectives on leveraging AI techniques to enhance accounting pedagogy within Saudi Arabian higher education. A mixed methods approach combining surveys, interviews, and observations was utilized to gather both qualitative and quantitative data from 45 accounting instructors across multiple universities. Participants provided key insights on current teaching practices, readiness to integrate AI tools, and perceived impacts on student outcomes. Results revealed largely positive views regarding the value of AI applications such as adaptive learning programs, simulations, and predictive analytics to improve student engagement, collaboration, and personalized support. However, gaps emerged in formal strategic plans guiding integration and faculty training to optimize AI adoption. Recommendations centered on developing clear institutional roadmaps, expanding professional development, launching pilots of promising AI courseware, and assessing progress through a dedicated Center of Excellence. Addressing preparation barriers while leveraging positive attitudes can help unlock AI's full advantages. This study concludes AI integration in accounting education holds meaningful potential to advance pedagogy but requires concerted, coordinated efforts filling strategic gaps to ensure appropriate, ethical, and sustainable implementation. An agenda centered on thoughtful adoption balancing guidance, exploration of emerging tools alongside new competencies, and continuous evaluation of real-world impacts is instrumental as technologies progress.

الكلمات الرئيسية

الموضوعات الرئيسية