Artificial intelligence in accounting education: challenges we face
DOI:
https://doi.org/10.59476/mtt2025.v3i21.743Keywords:
Artificial Intelligence, Accounting Education, Higher Education, Digital TransformationAbstract
Integrating artificial intelligence (AI) into education is a modern shift in pedagogy, complementing traditional teaching methods with interactive and personalised learning experiences. This paper presents the challenges of incorporating artificial intelligence into accounting education. Through intelligent tutoring technologies and teacher knowledge, artificial intelligence can help improve learning outcomes by providing a tailored learning environment and instant feedback. Furthermore, it is widely used in the actual workplace of an accountant for processing accounting data and enhancing accounting techniques. Still, its application in accounting education is still limited. This paper provides insights, particularly relevant to accounting teachers trying to maximise the contribution of artificial intelligence to enhance the quality of accounting curricula's teaching. The study will be based on an analysis of existing academic literature and a survey of higher education teachers. It will seek to understand the reasons for the under-application of AI in accounting education. The limitations of the study are related to its geographical coverage, as only higher education teachers from Lithuania, Latvia, Estonia, Finland, and Poland participated in the survey. Additionally, the selection of respondents is limited to accounting lecturers, excluding the perspectives of students and employers. The study showed that accounting teachers find it difficult to adapt to the use of AI in the context of their teaching. These difficulties relate to several dimensions: the lack of competencies of the teachers themselves, the limitations of the educational institution, the complexity of the teaching process, and the students themselves. This study stands out because it analyses the AI integration challenges in accounting education in the Baltic and Nordic context, where no studies of this kind have been carried out before. The results of the study will be useful for higher education institutions seeking to modernise accounting curricula.
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