Redesign of Accounting Education to Meet the Challenges of Artificial Intelligence – A Literature Review
The development of emerging technologies, including artificial intelligence (AI), has a direct impact on the accounting profession in the sense of redefining the role and place that accounting specialists occupy within economic entities. This paper is a systematic literature review and aims to em...
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| Format: | Article |
| Language: | English |
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Editura ASE
2024-02-01
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| Series: | Amfiteatru Economic |
| Subjects: | |
| Online Access: | https://www.amfiteatrueconomic.ro/temp/Article_3291.pdf |
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| _version_ | 1849306790093651968 |
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| author | Valeriu Brabete Cătălin Mihail Barbu Daniel Cîrciumaru Daniel Goagără Dorel Berceanu |
| author_facet | Valeriu Brabete Cătălin Mihail Barbu Daniel Cîrciumaru Daniel Goagără Dorel Berceanu |
| author_sort | Valeriu Brabete |
| collection | DOAJ |
| description | The development of emerging technologies, including artificial intelligence (AI), has a direct
impact on the accounting profession in the sense of redefining the role and place that
accounting specialists occupy within economic entities. This paper is a systematic literature
review and aims to emphasise and synthesise the main challenges regarding the impact that
artificial intelligence and other related technologies exert on accounting professionals and
the competencies they need to develop or acquire. At the same time, the outline of specific
solutions was envisaged, through which accounting professionals can be supported in their
efforts to adapt to the new requirements of the labour market imposed by the evolution of
disruptive technologies. To achieve the proposed objectives, Web of Science (WoS) was used
as an academic database and specific tools for bibliometric analyses, including the
VOSviewer application. The results identify universities as the main pillar in the process of
the redesign of accounting education, and update of the curriculum in the field as the main
measure to be undertaken. The originality of the paper resides in the identification of specific
solutions for curriculum reconfiguration in the field of accounting education, the highlighting
and overcoming of possible challenges for the redesign of the education process in the field
of accounting, under the impact of AI.
|
| format | Article |
| id | doaj-art-27597fca6d8a44f08123799b8764df9a |
| institution | Kabale University |
| issn | 1582-9146 2247-9104 |
| language | English |
| publishDate | 2024-02-01 |
| publisher | Editura ASE |
| record_format | Article |
| series | Amfiteatru Economic |
| spelling | doaj-art-27597fca6d8a44f08123799b8764df9a2025-08-20T03:54:57ZengEditura ASEAmfiteatru Economic1582-91462247-91042024-02-012665275 29310.24818/EA/2024/65/275 Redesign of Accounting Education to Meet the Challenges of Artificial Intelligence – A Literature ReviewValeriu Brabete0https://orcid.org/0000-0003-0124-9556Cătălin Mihail Barbu1https://orcid.org/0000-0001-6733-3473Daniel Cîrciumaru2https://orcid.org/0000-0001-7303-1308 Daniel Goagără 3https://orcid.org/0000-0002-9282-6103Dorel Berceanu4https://orcid.org/0009-0006-5608-5906University of Craiova, Craiova, RomaniaUniversity of Craiova, Craiova, RomaniaUniversity of Craiova, Craiova, RomaniaUniversity of Craiova, Craiova, RomaniaUniversity of Craiova, Craiova, RomaniaThe development of emerging technologies, including artificial intelligence (AI), has a direct impact on the accounting profession in the sense of redefining the role and place that accounting specialists occupy within economic entities. This paper is a systematic literature review and aims to emphasise and synthesise the main challenges regarding the impact that artificial intelligence and other related technologies exert on accounting professionals and the competencies they need to develop or acquire. At the same time, the outline of specific solutions was envisaged, through which accounting professionals can be supported in their efforts to adapt to the new requirements of the labour market imposed by the evolution of disruptive technologies. To achieve the proposed objectives, Web of Science (WoS) was used as an academic database and specific tools for bibliometric analyses, including the VOSviewer application. The results identify universities as the main pillar in the process of the redesign of accounting education, and update of the curriculum in the field as the main measure to be undertaken. The originality of the paper resides in the identification of specific solutions for curriculum reconfiguration in the field of accounting education, the highlighting and overcoming of possible challenges for the redesign of the education process in the field of accounting, under the impact of AI. https://www.amfiteatrueconomic.ro/temp/Article_3291.pdfaccounting professionartificial intelligencedigitalizationprofessional competenciesaccounting curriculumaccounting education |
| spellingShingle | Valeriu Brabete Cătălin Mihail Barbu Daniel Cîrciumaru Daniel Goagără Dorel Berceanu Redesign of Accounting Education to Meet the Challenges of Artificial Intelligence – A Literature Review Amfiteatru Economic accounting profession artificial intelligence digitalization professional competencies accounting curriculum accounting education |
| title | Redesign of Accounting Education to Meet the Challenges of Artificial Intelligence – A Literature Review |
| title_full | Redesign of Accounting Education to Meet the Challenges of Artificial Intelligence – A Literature Review |
| title_fullStr | Redesign of Accounting Education to Meet the Challenges of Artificial Intelligence – A Literature Review |
| title_full_unstemmed | Redesign of Accounting Education to Meet the Challenges of Artificial Intelligence – A Literature Review |
| title_short | Redesign of Accounting Education to Meet the Challenges of Artificial Intelligence – A Literature Review |
| title_sort | redesign of accounting education to meet the challenges of artificial intelligence a literature review |
| topic | accounting profession artificial intelligence digitalization professional competencies accounting curriculum accounting education |
| url | https://www.amfiteatrueconomic.ro/temp/Article_3291.pdf |
| work_keys_str_mv | AT valeriubrabete redesignofaccountingeducationtomeetthechallengesofartificialintelligencealiteraturereview AT catalinmihailbarbu redesignofaccountingeducationtomeetthechallengesofartificialintelligencealiteraturereview AT danielcirciumaru redesignofaccountingeducationtomeetthechallengesofartificialintelligencealiteraturereview AT danielgoagara redesignofaccountingeducationtomeetthechallengesofartificialintelligencealiteraturereview AT dorelberceanu redesignofaccountingeducationtomeetthechallengesofartificialintelligencealiteraturereview |