The Extent of Awareness of the Importance of Artificial Intelligence and the Possibility of Integrating It into the Accounting Education Program and the Requirements Necessary for Its Implementation

Abstract

This study aimed to identify the extent to which the importance of artificial intelligence is recognized, the possibility of incorporating it into the accounting education program, and the requirements necessary for its implementation, in light of the rapid developments in artificial intelligence technologies and their implications for the accounting profession and accounting education requirements. To achieve the study objectives, a descriptive-analytical approach was adopted, and a questionnaire was used as the primary data collection instrument. A total of 117 questionnaires were distributed to the study population, of which 86 valid questionnaires were retrieved and analyzed, representing a response rate of 73.5%. The findings revealed a high level of awareness of the importance of artificial intelligence in accounting education, given its potential to contribute to the development of the educational process, improve the quality of accounting education outcomes, and enhance students’ technical and professional skills in line with the transformations taking place in the accounting practice environment. The findings also indicated a positive attitude toward the possibility of incorporating artificial intelligence into the accounting education program, which would contribute to aligning academic program outcomes with technological developments and labor market requirements. The findings further demonstrated that the successful incorporation of artificial intelligence into accounting education requires the availability of a set of academic, technological, human, and organizational requirements. These include developing curricula and academic plans to incorporate artificial intelligence topics and applications relevant to accounting, providing appropriate technological infrastructure and software, qualifying faculty members and developing their capabilities in artificial intelligence, training students to utilize its applications in various accounting fields, and providing the institutional support and resources necessary to implement the required development. The study concludes that incorporating artificial intelligence into accounting education programs has become an important approach for keeping pace with the digital transformation of the accounting profession. The success of this approach requires the integration of academic, technological, human, and organizational requirements. Accordingly, the study recommends the gradual and systematic development of accounting education programs, reviewing and updating curricula to accommodate artificial intelligence applications, enhancing the training of faculty members and students, and providing the necessary infrastructure and institutional support. Such measures would contribute to preparing graduates who possess the accounting and technological knowledge and skills required to effectively address the demands of the future business environment