Exploring the use of artificial intelligence in Indonesian accounting classes
This study aims to reveal the use of artificial intelligence (AI) in accounting classes, analyze the factors that influence educators to use AI continuously in learning, and describe the challenges and ethics in developing AI. The research population is accounting educators (teachers and lecturers)...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2025-12-01
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| Series: | Cogent Education |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/2331186X.2024.2448053 |
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| _version_ | 1841560225312669696 |
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| author | Fachrurrozie Fachrurrozie Ahmad Nurkhin Jarot Tri Bowo Santoso Hasan Mukhibad Christian Wiradendi Wolor |
| author_facet | Fachrurrozie Fachrurrozie Ahmad Nurkhin Jarot Tri Bowo Santoso Hasan Mukhibad Christian Wiradendi Wolor |
| author_sort | Fachrurrozie Fachrurrozie |
| collection | DOAJ |
| description | This study aims to reveal the use of artificial intelligence (AI) in accounting classes, analyze the factors that influence educators to use AI continuously in learning, and describe the challenges and ethics in developing AI. The research population is accounting educators (teachers and lecturers) in Indonesia who are members of the Professional Alliance of Accounting Educators throughout Indonesia. The sampling method used was purposive sampling. The data collection method was a questionnaire distributed online via the Google form platform, which gathered 230 responses, including 146 teachers and 84 lecturers. The descriptive analysis method and structural equation model analysis were used to analyze the research data. The findings show that Canva is the most widely used AI tool, followed by ChatGPT. Teachers and lecturers use AI primarily to create learning materials and write academic articles. The structural equation model analysis results reveal that only performance expectancy and gender significantly impact the intention to use AI in accounting education. Conversely, competence and intention are the key factors significantly affecting actual AI usage behavior in accounting learning. In addition, various challenges exist in developing and using AI, including issues related to effectiveness and efficiency, IT ethics, and fostering student engagement and interaction. |
| format | Article |
| id | doaj-art-e07659895da94c80afbabb96c277ee56 |
| institution | Kabale University |
| issn | 2331-186X |
| language | English |
| publishDate | 2025-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Education |
| spelling | doaj-art-e07659895da94c80afbabb96c277ee562025-01-04T18:04:35ZengTaylor & Francis GroupCogent Education2331-186X2025-12-0112110.1080/2331186X.2024.2448053Exploring the use of artificial intelligence in Indonesian accounting classesFachrurrozie Fachrurrozie0Ahmad Nurkhin1Jarot Tri Bowo Santoso2Hasan Mukhibad3Christian Wiradendi Wolor4Faculty of Economics and Business, Universitas Negeri Semarang, Semarang, IndonesiaFaculty of Economics and Business, Universitas Negeri Semarang, Semarang, IndonesiaFaculty of Economics and Business, Universitas Negeri Semarang, Semarang, IndonesiaFaculty of Economics and Business, Universitas Negeri Semarang, Semarang, IndonesiaFaculty of Economics, Universitas Negeri Jakarta, Jakarta, IndonesiaThis study aims to reveal the use of artificial intelligence (AI) in accounting classes, analyze the factors that influence educators to use AI continuously in learning, and describe the challenges and ethics in developing AI. The research population is accounting educators (teachers and lecturers) in Indonesia who are members of the Professional Alliance of Accounting Educators throughout Indonesia. The sampling method used was purposive sampling. The data collection method was a questionnaire distributed online via the Google form platform, which gathered 230 responses, including 146 teachers and 84 lecturers. The descriptive analysis method and structural equation model analysis were used to analyze the research data. The findings show that Canva is the most widely used AI tool, followed by ChatGPT. Teachers and lecturers use AI primarily to create learning materials and write academic articles. The structural equation model analysis results reveal that only performance expectancy and gender significantly impact the intention to use AI in accounting education. Conversely, competence and intention are the key factors significantly affecting actual AI usage behavior in accounting learning. In addition, various challenges exist in developing and using AI, including issues related to effectiveness and efficiency, IT ethics, and fostering student engagement and interaction.https://www.tandfonline.com/doi/10.1080/2331186X.2024.2448053Accounting learningartificial intelligence adoptionintention to use AIUTAUTaccounting educationChatGPT |
| spellingShingle | Fachrurrozie Fachrurrozie Ahmad Nurkhin Jarot Tri Bowo Santoso Hasan Mukhibad Christian Wiradendi Wolor Exploring the use of artificial intelligence in Indonesian accounting classes Cogent Education Accounting learning artificial intelligence adoption intention to use AI UTAUT accounting education ChatGPT |
| title | Exploring the use of artificial intelligence in Indonesian accounting classes |
| title_full | Exploring the use of artificial intelligence in Indonesian accounting classes |
| title_fullStr | Exploring the use of artificial intelligence in Indonesian accounting classes |
| title_full_unstemmed | Exploring the use of artificial intelligence in Indonesian accounting classes |
| title_short | Exploring the use of artificial intelligence in Indonesian accounting classes |
| title_sort | exploring the use of artificial intelligence in indonesian accounting classes |
| topic | Accounting learning artificial intelligence adoption intention to use AI UTAUT accounting education ChatGPT |
| url | https://www.tandfonline.com/doi/10.1080/2331186X.2024.2448053 |
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