The essential AI skills and knowledge that business accounting students should acquire

This paper examines the transformative impact of artificial intelligence (AI) on the accounting profession, the need for curriculum reform in accounting education, and the essential AI skills and knowledge that business accounting students should acquire. It explores the essential AI skills and kno...

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Main Author: Wilfredo Moran
Format: Article
Language:English
Published: Academia Europea de Dirección y Economía de la Empresa 2025-05-01
Series:Journal of Management and Business Education
Subjects:
Online Access:https://journaljmbe.com/article/view/7563
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author Wilfredo Moran
author_facet Wilfredo Moran
author_sort Wilfredo Moran
collection DOAJ
description This paper examines the transformative impact of artificial intelligence (AI) on the accounting profession, the need for curriculum reform in accounting education, and the essential AI skills and knowledge that business accounting students should acquire. It explores the essential AI skills and knowledge required for future accountants to thrive in an AI-driven landscape. These include technical proficiencies in data management, programming fundamentals, AI and machine learning concepts, and AI-specific accounting software. Analytical and interpretive skills encompassing data analysis, statistical modeling, predictive analytics, and critical evaluation of AI outputs are equally crucial. Furthermore, the paper emphasizes the importance of professional and soft skills such as communication, critical thinking, professional skepticism, business acumen, adaptability, and ethical awareness. By integrating these competencies into accounting curricula, educational institutions can effectively prepare future accountants for the challenges and opportunities presented by AI, ensuring they possess the skills and knowledge to navigate the evolving landscape of the profession. The aim is to provide a roadmap for equipping future accountants with the competencies needed to thrive in the evolving world of AI-driven finance and business.
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publishDate 2025-05-01
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spelling doaj-art-1f4f89ebdc5d4fadb37f72eaac9a57232025-08-20T03:12:53ZengAcademia Europea de Dirección y Economía de la EmpresaJournal of Management and Business Education2605-10442025-05-018210.35564/jmbe.2025.0009The essential AI skills and knowledge that business accounting students should acquireWilfredo Moran0https://orcid.org/0000-0002-5984-7236Queensborough Community College – City University of New York (CUNY) This paper examines the transformative impact of artificial intelligence (AI) on the accounting profession, the need for curriculum reform in accounting education, and the essential AI skills and knowledge that business accounting students should acquire. It explores the essential AI skills and knowledge required for future accountants to thrive in an AI-driven landscape. These include technical proficiencies in data management, programming fundamentals, AI and machine learning concepts, and AI-specific accounting software. Analytical and interpretive skills encompassing data analysis, statistical modeling, predictive analytics, and critical evaluation of AI outputs are equally crucial. Furthermore, the paper emphasizes the importance of professional and soft skills such as communication, critical thinking, professional skepticism, business acumen, adaptability, and ethical awareness. By integrating these competencies into accounting curricula, educational institutions can effectively prepare future accountants for the challenges and opportunities presented by AI, ensuring they possess the skills and knowledge to navigate the evolving landscape of the profession. The aim is to provide a roadmap for equipping future accountants with the competencies needed to thrive in the evolving world of AI-driven finance and business. https://journaljmbe.com/article/view/7563Artificial intelligenceAISkillsMachine LearningData MiningCognitive Computing
spellingShingle Wilfredo Moran
The essential AI skills and knowledge that business accounting students should acquire
Journal of Management and Business Education
Artificial intelligence
AI
Skills
Machine Learning
Data Mining
Cognitive Computing
title The essential AI skills and knowledge that business accounting students should acquire
title_full The essential AI skills and knowledge that business accounting students should acquire
title_fullStr The essential AI skills and knowledge that business accounting students should acquire
title_full_unstemmed The essential AI skills and knowledge that business accounting students should acquire
title_short The essential AI skills and knowledge that business accounting students should acquire
title_sort essential ai skills and knowledge that business accounting students should acquire
topic Artificial intelligence
AI
Skills
Machine Learning
Data Mining
Cognitive Computing
url https://journaljmbe.com/article/view/7563
work_keys_str_mv AT wilfredomoran theessentialaiskillsandknowledgethatbusinessaccountingstudentsshouldacquire
AT wilfredomoran essentialaiskillsandknowledgethatbusinessaccountingstudentsshouldacquire