Research Article
Challenges in Accounting Education and AI-Enhanced Accounting Data Analytics Course
Soongsil University
Published: January 2025 · Vol. 29, No. 1 · pp. 83-98
DOI: https://doi.org/10.17287/kbr.2025.29.1.83
Full Text
Abstract
This study examines the impact of ChatGPT on accounting education and its challenges, and introduces an accounting data analytics course designed to utilize generative artificial intelligence (AI). Recently, AI has been rapidly adopted across various sectors, including accounting, requiring accounting professionals not only to possess accounting knowledge but also technological competencies. Although the need for technological skills is not new, it was previously considered relevant only for those specializing in analytics. However, the advent of ChatGPT has brought changes for everyone. Yet, in undergraduate accounting education, the incorporation of generative AI and analytics courses appears to be limited. This may be because traditional accounting courses focus on acquiring disciplinary knowledge, so having students use AI to generate outputs may not be an effective educational approach. In response, this research introduces an AI-Enhanced accounting data analytics course. Data analysis classes focus on analytics mindset and programming, making the use of AI highly effective. This course, targeting juniors and seniors preparing for accounting careers, emphasizes hands-on experiences in analyzing accounting data and gaining insights using AI and Python. Notably, it incorporates EY Academic Resource Center (EYARC) cases, which offer advantages not only in learning prompt engineering but also in covering topics like forensics and cybersecurity. Survey results from the course evaluation show that students highly value the usefulness of AI, and the most beneficial aspect of the course was the application of AI in accounting and the EYARC cases. This study hopes to provide practical guidance for university instructors to develop or revise accounting courses incorporating AI.
