The influence of AI literacy on risk management skills and the roles of diagnostic capabilities and prognostic capabilities: Empirical insight from Thai gen Z accounting students
This study investigates the relationship between AI literacy, diagnostic capabilities, prognostic capabilities, and risk management skills among Generation Z accounting students in Thailand. Using a quantitative research design, data were collected from 400 participants and analyzed through Partial...
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| Format: | Article |
| Language: | English |
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Elsevier
2025-06-01
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| Series: | International Journal of Information Management Data Insights |
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| Online Access: | http://www.sciencedirect.com/science/article/pii/S2667096825000230 |
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| author | Kanokwan Meesook Narinthon Imjai Berto Usman Busaya Vongchavalitkul Somnuk Aujirapongpan |
| author_facet | Kanokwan Meesook Narinthon Imjai Berto Usman Busaya Vongchavalitkul Somnuk Aujirapongpan |
| author_sort | Kanokwan Meesook |
| collection | DOAJ |
| description | This study investigates the relationship between AI literacy, diagnostic capabilities, prognostic capabilities, and risk management skills among Generation Z accounting students in Thailand. Using a quantitative research design, data were collected from 400 participants and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that AI literacy positively influences both diagnostic and prognostic capabilities. In turn, these capabilities significantly contribute to the development of risk management skills, with prognostic capabilities showing a stronger effect. The findings highlight the value of integrating AI literacy into accounting education to better prepare students with essential analytical and risk-related competencies for the evolving digital landscape. |
| format | Article |
| id | doaj-art-7c491dba4cda4e8b82a019ff91b40bbe |
| institution | DOAJ |
| issn | 2667-0968 |
| language | English |
| publishDate | 2025-06-01 |
| publisher | Elsevier |
| record_format | Article |
| series | International Journal of Information Management Data Insights |
| spelling | doaj-art-7c491dba4cda4e8b82a019ff91b40bbe2025-08-20T03:11:04ZengElsevierInternational Journal of Information Management Data Insights2667-09682025-06-015110034110.1016/j.jjimei.2025.100341The influence of AI literacy on risk management skills and the roles of diagnostic capabilities and prognostic capabilities: Empirical insight from Thai gen Z accounting studentsKanokwan Meesook0Narinthon Imjai1Berto Usman2Busaya Vongchavalitkul3Somnuk Aujirapongpan4School of Accountancy and Finance, Walailak University, ThailandFaculty of Management Science, Nakhon Si Thammarat Rajabhat University, ThailandFaculty of Economics and Business, University of Bengkulu, IndonesiaFaculty of Accountancy and Management Science, Southeast Bangkok University, ThailandFaculty of Management Science, Silpakorn University, Thailand; Corresponding author.This study investigates the relationship between AI literacy, diagnostic capabilities, prognostic capabilities, and risk management skills among Generation Z accounting students in Thailand. Using a quantitative research design, data were collected from 400 participants and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that AI literacy positively influences both diagnostic and prognostic capabilities. In turn, these capabilities significantly contribute to the development of risk management skills, with prognostic capabilities showing a stronger effect. The findings highlight the value of integrating AI literacy into accounting education to better prepare students with essential analytical and risk-related competencies for the evolving digital landscape.http://www.sciencedirect.com/science/article/pii/S2667096825000230AI literacyDiagnostic capabilitiesGen Z accounting studentsPrognostic capabilitiesRisk management skills |
| spellingShingle | Kanokwan Meesook Narinthon Imjai Berto Usman Busaya Vongchavalitkul Somnuk Aujirapongpan The influence of AI literacy on risk management skills and the roles of diagnostic capabilities and prognostic capabilities: Empirical insight from Thai gen Z accounting students International Journal of Information Management Data Insights AI literacy Diagnostic capabilities Gen Z accounting students Prognostic capabilities Risk management skills |
| title | The influence of AI literacy on risk management skills and the roles of diagnostic capabilities and prognostic capabilities: Empirical insight from Thai gen Z accounting students |
| title_full | The influence of AI literacy on risk management skills and the roles of diagnostic capabilities and prognostic capabilities: Empirical insight from Thai gen Z accounting students |
| title_fullStr | The influence of AI literacy on risk management skills and the roles of diagnostic capabilities and prognostic capabilities: Empirical insight from Thai gen Z accounting students |
| title_full_unstemmed | The influence of AI literacy on risk management skills and the roles of diagnostic capabilities and prognostic capabilities: Empirical insight from Thai gen Z accounting students |
| title_short | The influence of AI literacy on risk management skills and the roles of diagnostic capabilities and prognostic capabilities: Empirical insight from Thai gen Z accounting students |
| title_sort | influence of ai literacy on risk management skills and the roles of diagnostic capabilities and prognostic capabilities empirical insight from thai gen z accounting students |
| topic | AI literacy Diagnostic capabilities Gen Z accounting students Prognostic capabilities Risk management skills |
| url | http://www.sciencedirect.com/science/article/pii/S2667096825000230 |
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