TRB54: AI INTEGRATION IN ACCOUNTING EDUCATION: AWARENESS AND READINESS OF PROFESSIONAL ACCOUNTANCY AND ACCOUNTANCY DEGREE STUDENTS

NURAIN BINTI JOHAN Institute Of Professional Studies

The integration of Artificial Intelligence (AI) in accounting education has become a topic of increasing importance as the profession adapts to the demands of the digital age. This research aims to conduct exploratory research for AI integration in accounting education by assessing the awareness and readiness of AI between professional accountancy students and accountancy degree students in the private university in Malaysia. The study is motivated by the need to understand how different educational pathways equip future accountants with the necessary skills and knowledge to thrive in an AI-driven landscape. The research background highlights the growing influence of AI technologies in accounting practice and the imperative for educational institutions to incorporate AI education into their academic development. A review of relevant literature explores existing studies on AI integration in accounting education, as well as the broader implications of AI adoption in the accounting profession. The objectives of the study are to assess the extent of AI integration in accounting education among professional accountancy students and accountancy degree students, examine their differences in awareness and readiness for AI adoption between the two groups of accountancy courses, and identify factors influencing AI education in accounting programs. Expected outcomes include insights into the current state of AI integration in accounting education, identification of disparities between professional accountancy students and accountancy degree students, and recommendations for improving AI education in both educational pathways. The findings of this research are expected to inform curriculum development, educational policy, and industry practices to better prepare future accountants for the challenges and opportunities presented by AI technologies.