Factors Influencing the Utilization of Artificial Intelligence in Accounting Among Accountancy

Students of NCBA Fairview, Academic Year 2024–2025

OVERVIEW

This study focuses on the factors that influence how accountancy students at NCBA
Fairview use artificial intelligence (AI) in their accounting subjects for the school year 2024–2025.
Since AI tools are becoming more common in both accounting practice and education, it is
important to understand what helps or limits students in using them.

The research looks at key factors such as students’ knowledge of technology, access to AI
tools, how useful they think AI is, how easy it is to use, and their overall academic readiness. By
studying these, the research aims to give insights on how AI can be better introduced and applied
in accounting education. This will not only improve students’ learning but also prepare them for
the demands of the accounting profession in the future.

Statement of the Problem

this study investigates the factors influencing the utilization of AI in accounting among
accountancy students of NCBA Fairview for Academic Year 2024–2025. Specifically, it seeks to
answer the following research questions:

1. What is the demographic profile of the respondents in terms of age, sex, and year level?
2. What is the level of utilization of AI among accountancy students in terms of:
a. access to AI tools,
b. knowledge and literacy in using AI,
c. perceived usefulness,
d. perceived ease of use, and
e. academic readiness?
 3. Is there a significant relationship between the identified factors (access, knowledge,
perceived usefulness, perceived ease of use, and academic readiness) and the utilization
of AI among the respondents?
4. What challenges do accountancy students encounter in utilizing AI for their accounting
subjects?
5. Based on the findings, what recommendations can be proposed to enhance the effective
and responsible utilization of AI in accounting education at NCBA Fairview?

Review of Related Literature (RRL)

Local

• Steering the Artificial Intelligence Landscape: Technological Readiness and Acceptance

of Accountancy Students

In the vast arena of human advancement, artificial intelligence serves as a

transformational force offering boundless possibilities. This study determined the relationship
between technology readiness and technology acceptance of artificial intelligence by
accountancy students. The study used a descriptive-correlational research design and a complete
enumeration technique. The data were gathered from one hundred twenty-five (125) students
from the Bachelor of Science in Accountancy program. The technology readiness level of
accountancy students in terms of optimism and insecurity is high, while innovativeness and
discomfort are moderately high. Moreover, the level of technology acceptance of accountancy
students in terms of usefulness and ease of use is also high. The study reveals a significant
relationship between technology readiness and technology acceptance of artificial intelligence
among accountancy students. With a comprehensive examination of accounting students'
readiness and acceptance levels towards artificial intelligence, the study offers essential insights
into accounting students' readiness for the seamless integration of artificial intelligence into their
academic and professional endeavors.
Bendal, A. , Planas, S. & Atento, R. (2020). Impact of Artificial Intelligence as a Disruptive
Technology on Accountancy. LPU - Laguna Journal of Business and Accountancy, 3(3).
https://ejournals.ph/article.php?id=17394
 • Impact of Artificial Intelligence as a Disruptive Technology on Accountancy

The impact of artificial intelligence as a disruptive technology on accountancy is in-depth

research on how this particular innovative technology can affect the field of accountancy,
discussing its advantages and disadvantages. In order to gather reliable responses to the
questions connected to artificial intelligence on accountancy, the researchers held one-on-one
interviews with professionals who are decision makers and accounting professionals with
reputable working experiences. This study determines the emergent themes surrounding the
perception of these individuals with factors pertaining to awareness, knowledge, applicability,
and potential. Focal points as to what professionals and students under the said field should
prepare for in order to adapt to the evolving technology of this generation is also discussed. In
order to provide a complete knowledge of reasons, opinions, and insights while maintaining a
position of neutrality in the research process, the researchers used the qualitative study process.
The researchers were suitable to identify how AI can be an advantage to the field of accountancy
in terms of efficiency and effectiveness. Despite the improvement of artificial intelligence, human
intervention is still a necessity. Gathered from all the respondents, artificial and human
intelligence can both work hand in hand in order to obtain best results.

Tarray, K. , Oreta, M. , Espiritu, M. & Alfarero, R. (2025). Impacts of Artificial Intelligence

Technology on Student Learning of Selected College Students in Gumaca, Quezon. Psychology and
Education: A Multidisciplinary Journal, 39(4), 465-478.

https://ejournals.ph/article.php?id=28161

• Impacts of Artificial Intelligence Technology on Student Learning of Selected College

Students in Gumaca, Quezon

This research aimed to describe the impacts of artificial intelligence (AI) technology, specifically
ChatGPT, Google Meet, and Google Classroom, on student learning experiences in selected
colleges and universities in Gumaca, Quezon. It sought to identify the demographic profile of
respondents, their usage of AI technologies, the perceived impacts of AI on various aspects of
student learning such as access and equity, personalized learning experience, enhance learning
outcome, teacher-student interactions, and practical application, and whether these impacts vary
based on demographic profiles. This applied descriptive survey method utilizing researcher-made
questionnaires that were validated by experts to gather necessary data. Purposive sampling
selected 100 students already integrating AI technology into their studies. Data were analyzed
using percentage, frequency, and weighted mean along with One-Way ANOVA to determine
significant differences. Findings revealed that the respondents are 19-20 years old (32%), females
(67%), and second year college students (32%). All the students use ChatGPT (100%) but not
everyone use Google Meet (75%) and Google Classroom (73%). Additionally, the respondents
agree on the positive impact of using AI in student learning in terms of access and equity
(mean=3.91), personalized learning experience (mean=4.02), enhance learning outcome
(mean=4.00), teacher-student interactions (mean=3.87), and practical applications (4.14) but has
to improve using AI for 21st century skills development, student progress monitoring, objective
grade computation, efficiency in assignment submissions, and providing lifelong learning
opportunities. Lastly, ANOVA results showed that there is no significant difference on the
perceived impacts of artificial intelligence in students learning when respondents are group
according to profiles as to age, sex, and college level. The study recommends for parents,
teachers, students, and future researchers to be conscious on the positive application of AI with
due guidance, exploration of trends and AI for different context, and consideration of ethical
considerations in its utilization.

Tarray, K. , Oreta, M. , Espiritu, M. & Alfarero, R. (2025). Impacts of Artificial Intelligence

Technology on Student Learning of Selected College Students in Gumaca, Quezon. Psychology and
Education: A Multidisciplinary Journal, 39(4), 465-478. https://doi.org/10.70838/pemj.390405

https://ejournals.ph/form/cite.php

• Artificial Intelligence (AI) in the Classroom: Its Relevance on Students' Academic

Integrity and Values Formation
 The increasing integration of artificial intelligence (AI) in academic settings raises
concerns about its potential effects on students’ adherence to academic integrity and ethical
values. This study examined the level of students' engagement with AI, their adherence to
academic integrity, and the extent of their values, as well as the relationships among these
variables. Utilizing a descriptive-correlational research design, data were gathered from students
through a structured survey questionnaire. Descriptive and inferential statistical analyses were
conducted to determine the levels of AI engagement, academic integrity adherence, and values,
as well as to assess the significance of their relationships. Findings revealed that students
sometimes engage with AI in academic tasks, particularly in independent learning, classroom
engagement, and collaborative involvement. Similarly, students sometimes uphold academic
integrity, particularly in accuracy, honesty in reporting work, and adherence to ethical guidelines.
In terms of values, students sometimes demonstrate accountability and responsibility in
academic settings, though responsibility showed a slightly lower mean. Correlation analysis
indicated a very weak negative relationship between AI engagement and academic integrity
adherence, as well as a very weak positive relationship between AI engagement and students’
values formation. However, both relationships were not statistically significant, suggesting that
AI engagement does not meaningfully influence students’ ethical behavior. These findings imply
that while AI plays an increasing role in academic activities, its impact on students' academic
integrity and values remains limited. Institutional efforts should focus on reinforcing ethical AI
literacy, strengthening policies on responsible AI use, and integrating structured guidance on
ethical academic practices. Enhancing AI-integrated learning through faculty training and student
awareness programs may help promote responsible AI engagement while maintaining academic
integrity.
Galera, J. & Estrellan, J. (2025). Artificial Intelligence (AI) in the Classroom: Its Relevance on
Students' Academic Integrity and Values Formation. Psychology and Education: A
Multidisciplinary Journal, 41(2), 296-315. https://doi.org/10.70838/pemj.410209

https://ejournals.ph/form/cite.php

• Chatbot as Academic Companion: Exploring Education Students’ Narratives in Using

Artificial Intelligence in Learning
 This qualitative narrative study aims to explore education students’ experiences,
challenges, and opportunities using artificial intelligence (AI) chatbots at a college of education in
Kalibo, Aklan. This study applied a narrative inquiry as the research design to delineate the
experiences, challenges, and opportunities of six participants with experience of at least three
years of AI chatbots. The researchers used semistructured interviews to elicit detailed and in-
depth narratives. The data analysis to generate themes in this study was the Collaizi method. The
study revealed that education students' experiences in using chatbots revolve around their being
established digital natives, exploring chatbots' question-and-answer interface, and utilizing it
when the deadline is near. The challenges encountered by the students using chatbots were the
stress from hallucinations and fact-checking, their inexperience with the technology, and the
internet connectivity problem. The opportunities for students to use chatbots were efficiency in
academic work, awareness of technology dependency, a guide for language improvement, and a
chatbot as a savior in times of procrastination. These findings suggested that digitally literate
education students utilized chatbots when dealing with short-term necessities and convenience.
Challenges resonated with the call to expand students' ethical awareness of using chatbots. Thus,
chatbots revealed the budding potential as an academic companion but also a call for dialogue
among academes, which should and should not be allowed.

Masula, G. T., Barrios, R. T. & Hilario, E. D. (2025). Chatbot as Academic Companion: Exploring
Education Students’ Narratives in Using Artificial Intelligence in Learning. Journal of
Interdisciplinary Perspectives, 3(6), 224-234. https://doi.org/10.69569/jip.2025.076

https://ejournals.ph/article.php?id=26464

Foreign

• A critical review of AI in accounting education: Threat and opportunity

In this essay, we contribute to the limited literature that has critically examined the potential
implications of generative AI on the accounting academy and accounting education (AE). We
argue that the recent accelerated growth of AI, especially large language models (LLMs) such as
ChatGPT, raises significant issues and challenges that the accounting academy needs to urgently
address to survive in the long term. Developments in AI have, we suggest, created a ‘change-
inducing crisis’, presenting a unique opportunity for accounting academics to address the
uncritical and problematic functionalist view of the discipline and the technical reductionism of
accounting. Our arguments represent a call for action to embrace AI in learning and teaching
practices in a way that brings about a renewed focus on the human dimension of accounting,
incorporating broader social and critical perspectives, thereby addressing longstanding calls for
change in AE to move beyond the technical, managerial, and financial focus (core of the AE
curriculum) that has dominated the discipline for many decades. Accounting academics have a
fundamental role to play in recognizing the nature of the threats and the associated challenge of
AI and to seize the opportunities available in ways that bring both critique and being critical to
the fore. However, to bring about the sort of change we argue for in this essay, the accounting
academy has to lead to ‘take education back from the market’ and provide the impetus that can
make accounting education more relevant to our students and the needs of contemporary
society.

Ballantine, J. A., Boyce, G., & Stoner, G. (2024). A critical review of AI in accounting education:
Threat and opportunity. Critical Perspectives on Accounting, 99, Article 102711.
https://doi.org/10.1016/j.cpa.2024.102711

https://www.sciencedirect.com/science/article/pii/S1045235424000108

• Riding the Waves of Artificial Intelligence in Advancing Accounting and Its Implications
for Sustainable Development Goals
Artificial intelligence (AI) is emerging as a disruptive force in many sectors, and using it in
accounting isn’t an exception. This conceptual paper explores the role of AI in accounting, for
financial reporting, auditing, and financial decision-making and provides accountants an
opportunity to improve efficiency, accuracy, and decision support. AI, through data analytics,
algorithms, automation, etc. has an important role in the field of accounting with some
challenges also. The article also highlights the implications of AI in accounting for achieving
several Sustainable Development Goals (SDGs). Firstly, AI-driven automation can restructure
financial activities, reducing time and resource consumption, and contributing to SDG 8
(Decent Work and Economic Growth). In addition, by providing real-time data analysis, AI
empowers businesses to make sustainable decisions based on real-time data, aligning with
SDG 9 (Industry, Innovation, and Infrastructure) and SDG-16 (Peace, Justice, and Strong
Institutions) and SDG 17 (Partnerships for the Goals). The paper has implications for policy
makers, technology developers, financial institutions and business firms.
Peng, Y., Ahmad, S. F., Ahmad, A. Y. A. B., Al Shaikh, M. S., Daoud, M. K., & Alhamdi,
F. M. H. (2023). Riding the waves of artificial intelligence in advancing accounting and its
implications for Sustainable Development Goals. Sustainability, 15(19), Article 14165.
https://doi.org/10.3390/su151914165
• Accounting Students on the Role of AI: Future of Accountants
The rapid advancement of technology, particularly artificial intelligence (AI), has
profoundly impacted the accounting profession. While research has explored AI adoption
globally, limited studies have examined the readiness of accounting students in Indonesia to
adapt to AI-driven practices. This study investigates students’ readiness at Universitas Negeri
Padang to face the challenges of the Industrial Revolution, focusing on AI integration into
accounting practices. A quantitative research approach utilizing survey questionnaires will be
employed to collect data from accounting students. The research framework is guided by
three hypotheses: (1) technological competence positively influences students’ accounting
competence; (2) the accounting curriculum affects students’ accounting competence; and (3)
accounting competence positively influences students’ readiness to work with AI. The
 findings are expected to provide valuable insights for enhancing accounting curricula and
preparing students for the demands of an AI-driven profession.
• Factors affecting accounting students’ misuse of chatgpt: an application of the fraud
triangle theory
This study aims to explore the factors that contribute to student academic
dishonesty through an examination of the misuse of AI language models. Using the fraud
triangle theory, which posits that opportunity, rationalization and pressure are key factors
for fraudulent behavior, this study investigates how these elements interact and contribute
to academic dishonesty among students.
Alshurafat, H., Al Shbail, M. O., Hamdan, A., Al-Dmour, A., & Ensour, W. (2024). Factors
affecting accounting students’ misuse of ChatGPT: An application of the Fraud Triangle
Theory. Journal of Financial Reporting and Accounting, 22(2), 274–288.
https://doi.org/10.1108/JFRA-04-2023-0182
https://www.emerald.com/jfra/article-abstract/22/2/274/1223724/Factors-affecting-
accounting-students-misuse-of?redirectedFrom=fulltext

• The students’ and graduates’ perception of the potential usefulness of Artificial

Intelligence (AI) in the academic curricula of Finance and Accounting Courses

The application of computer-based technologies in academic education has at least three

decades of history and experience. In some study fields, it has been present since the very
beginning, while in others it has become a necessity only in recent years. The ongoing
technological revolution is disrupting the traditional professions with fundamental changes and
– in some cases – even with the threat of disappearance of jobs. The finance and accounting
professions are expected to undergo a technological change in the near future. While the changes
are visible at the corporate level, university education seems to lag one step behind. We
conducted a study among the students and graduates of the finance and accounting line of
studies at the Cracow University of Economics. Using regression analysis, we investigate the
perception of the usefulness of courses providing knowledge on new technologies like Artificial
Intelligence (AI). We use a unique Polish setting, which is a leader in terms of outsourcing services.
Our findings show that both students and graduates are aware of the importance of technological
change. The courses teaching basic subjects are essential, but the current expectations are much
higher in terms of the application of new technology based on AI in finance and accounting

Grabińska, B., Andrzejewski, M., & Grabiński, K. (2021). The students’ and graduates’
perception of the potential usefulness of Artificial Intelligence (AI) in the academic curricula of
Finance and Accounting Courses. e-mentor, 5(92), 16 –25. https://doi.org/10.15219/ em92.1544
Review of Related Studies (RRS)

Local

• ARTIFICIAL INTELLIGENCE USAGE AND ACADEMIC PERFORMANCE OF ACCOUNTANCY

BUSINESS AND MANAGEMENT STUDENTS IN TACURONG NATIONAL HIGH SCHOOL

This study investigated the relationship between artificial intelligence usage and academic
performance of Accountancy, Business, and Management strand students in Tacurong National
High School. The study encompasses a total of 144 respondents. Employed a quantitative
research design with a descriptive-correlational approach, the study utilized random sampling
technique. Adapted and contextualized questionnaires were administered, and data analysis
involved Mean, Pearson Moment Correlation, and Multiple Regression Analysis. The results
indicated that the artificial intelligence usage in Tacurong National High School had a high level,
characterized by high functionality, availability, and complexity. Moreover, the ABM students
displayed a very high level of academic performance, with very high cognitive learning, affective
learning, skills in learning, and academic achievements. The results demonstrated a significant
relationship between artificial intelligence usage and academic performance of ABM students in
Tacurong National High School. Additionally, the study uncovered a significant influence of the
artificial intelligence usage on academic performance. This study highlights the influence of
artificial intelligence usage on students' academic performance, promoting data-driven strategies
that enhance learning outcomes while fostering adaptability in an evolving educational
landscape.

Gella, M., Patoy, J. L. M., Lumambas, N. K., & Decena, J. T., III. (2025). Artificial intelligence usage
and academic performance of Accountancy, Business, and Management students in Tacurong
[Study Title]. [Journal Name if available], [Volume(Issue)], [page range or article number]. [DOI or
URL if available]

https://www.researchgate.net/profile/Jose-Decena-
Iii/publication/390459843_ARTIFICIAL_INTELLIGENCE_USAGE_AND_ACADEMIC_PERFORMANC
E_OF_ACCOUNTANCY_BUSINESS_AND_MANAGEMENT_STUDENTS_IN_TACURONG_NATIONAL_
HIGH_SCHOOL/links/67ee8c999b1c6c4877731949/ARTIFICIAL-INTELLIGENCE-USAGE-AND-
ACADEMIC-PERFORMANCE-OF-ACCOUNTANCY-BUSINESS-AND-MANAGEMENT-STUDENTS-IN-
TACURONG-NATIONAL-HIGH-SCHOOL.pdf

• Level of readiness and adoption on the use of artificial intelligence technologies in the
accounting profession

This paper provides in-depth correlational research on the level of readiness of the accounting
personnel as well as the adoption of the usage of artificial intelligence technologies in their
respective field. The quantitative result of this study was to examine whether the level of
readiness and adoption have a positive relationship in the various technologies involving the use
of artificial intelligence. Descriptive research design was used with a total of 50 accounting
personnel derived using purposive sampling from the selected state and private university and
local government unit in Cavite. Retrieved data were collected and analyzed using frequency
count, percentage, weighted average, standard deviation, and Spearman’s Rho method, and were
treated with utmost confidentiality. It was found out that participants were somewhat ready in
using AI software application, slightly ready in using Cloud technology and moderately ready in
using Blockchain technology. It was also revealed that participants were somewhat adoptive on
the use of AI software application, slightly adoptive in using Cloud technology and somewhat
adoptive in using Blockchain technology in their accounting profession. It was also revealed that
there are positive relationships on the level of readiness and adoption on the use of all the AI
technologies.

Moron, C. E., & Diokno, C. O. B. (2023). Level of readiness and adoption on the use of artificial
intelligence technologies in the accounting profession. Open Journal of Accounting, 12(3), 37–54.
https://doi.org/10.4236/ojacct.2023.123004

https://d1wqtxts1xzle7.cloudfront.net/110422337/PaperDownload-
libre.pdf?1705238233=&response-content-
disposition=inline%3B+filename%3DLevel_of_Readiness_and_Adoption_on_the_U.pdf&Expires
=1756818943&Signature=OrKmUcqLbtwf6cnsb92tlKDHsyV01SdjUjJMzSKvGMdDoQiADms87R7J
rYFWGFt2N6L6~ZfC~lNzbYfIt~M3fuAYi-
HJdp~zM2b95E3dVNGirSWTsgaIuc0uwKKoQ2EOr8ZUfzN7I4Cw88kYybOyTU8E6imi86DA31Oa9V
LW0Ncz381Daer3pMObFIvo3PiiBu2BTe00Mr~RSNiG49msrWzl32weAxD3Ba6WHNmDiqsTRZuM
omzA6850JeJx1wiEWehxc8zSzPL8v72a0DJ8DIQaZ5~oiy9XRBstkbzPN1Zj9WUQaHH~zqNwCo9d-
uhUQb~pLNlGai~nTQbGHkMGZQ__&Key-Pair-Id=APKAJLOHF5GGSLRBV4ZA

• Bridging Theory and Technology: Exploring the Aid of Artificial Intelligence in

Understanding Accounting Theory in the Bachelor of Science in Accountancy Program

The integration of Artificial Intelligence (AI) into education has significantly influenced learning
processes in various fields, including accounting. This study explores the role of AI tools, such as
ChatGPT and Grammarly, in aiding Bachelor of Science in Accountancy (BSA) students at
Mabalacat City College to comprehend complex accounting theories. Using a descriptive
correlational research design, data was gathered through survey questionnaires from 117 fourth-
year BSA students during the 2024– 2025 academic year. Results indicate that AI enhances
learning efficiency, adaptability, and engagement, particularly through personalized feedback and
supplemental learning resources. Students reported that AI tools helped them better understand
accounting theories, manage their time effectively, and adapt to diverse learning styles. However,
concerns emerged about the accuracy of AI-generated outputs and the potential for over-
reliance on these technologies, which might hinder the development of critical accounting skills.
Despite these limitations, the study concludes that AI tools provide substantial benefits by
bridging theoretical concepts with practical applications, making them valuable in modernizing
accounting education. The study recommends that students utilize AI tools as a complementary
aid rather than a sole resource, ensuring a balanced approach that incorporates traditional
learning methods. For future researchers, further studies are encouraged to examine strategies
for addressing the challenges of AI integration and to investigate its long-term effects on the
academic and professional competencies of accounting students. This research emphasizes the
importance of adopting AI to prepare students for the evolving demands of the accounting
profession.
Guinto, A. C. M., Lalu, K., Leanillo, M. M., Magante, K. M. A., Mesa, M. D. M., Lising, R. Q., &
Jimenez, R. S. (2025). Bridging theory and technology: Exploring the aid of artificial intelligence in
understanding accounting theory in the Bachelor of Science in Accountancy program.

https://www.researchgate.net/profile/Ricardo-Jimenez-
30/publication/393567475_Bridging_Theory_and_Technology_Exploring_the_Aid_of_Artificial_
Intelligence_in_Understanding_Accounting_Theory_in_the_Bachelor_of_Science_in_Accountan
cy_Program/links/686fc645dd6b84447df78451/Bridging-Theory-and-Technology-Exploring-the-
Aid-of-Artificial-Intelligence-in-Understanding-Accounting-Theory-in-the-Bachelor-of-Science-in-
Accountancy-Program.pdf

• The State of Artificial Intelligence (AI) Use in Higher Education Institutions (HEIs) in the
Philippines

Artificial Intelligence (AI) is a technology slowly gaining traction in the Philippine

educational landscape. This chapter intends to investigate and share the different perspectives
and insights of higher education institutions in the country regarding the use of AI in faculty and
students' teaching and learning experiences. Given that the Philippines is a developing country
with numerous educational issues and problems, the impact of the previous COVID-19 pandemic
has led to the emergence of additional challenges. The abrupt transition from face-to-face to
online learning paved the way for students and faculty to use AI as a helpful tool to adapt to the
changes in the education spectrum. The authors argued that there were essential mechanisms
that higher education institutions must look over before embracing AI in the curriculum. The
institutions must first weigh the benefits and risks to arrive at a sound policy regulating AI within
the educational system.

Asio, J. M. R., & Soriano, I. D. P. (2024). The state of artificial intelligence (AI) use in higher
education institutions (HEIs) in the Philippines. In Handbook of Research on Teaching Methods in
Language Translation and Interpretation (pp. 523–552). IGI Global. https://doi.org/10.4018/979-
8-3693-8191-5.ch019 CoLab
https://www.igi-global.com/chapter/the-state-of-artificial-intelligence-ai-use-in-higher-
education-institutions-heis-in-the-philippines/368644

• Artificial Intelligence Technology Management of Teachers, Learners Motivation and

Challenges Encountered

This study explores the integration and management of Artificial Intelligence (AI)
technology in private schools located in Calamba City, Laguna, with a specific focus on its
influence on teacher practices and learner motivation. The research investigates the current
landscape of AI technology implementation, its management strategies, and its effects on both
educators and students within the context of private educational institutions. Using a mixed-
methods approach, data is collected through surveys, interviews, and classroom observations to
capture comprehensive insights into the utilization of AI tools, the management approaches
adopted by schools, and the resulting dynamics in teacher engagement and student motivation.
The study examines how AI technologies are deployed in various educational activities, such as
personalized learning, assessment, and administrative tasks, and assesses their effectiveness in
enhancing teaching practices and fostering learner motivation. Furthermore, the research delves
into the perspectives of teachers and students regarding the integration of AI technology,
including their experiences, perceptions, challenges, and expectations. It explores how teachers
perceive AI as a tool for instructional support and professional development, as well as how
students respond to AIdriven learning environments in terms of engagement, interest, and
motivation.The findings of this study contribute to a deeper understanding of the role of AI in
education management and its implications for teacher empowerment and student motivation.
The insights derived from this research can inform policymakers, school administrators, and
educators on effective strategies for harnessing AI technology to optimize teaching and learning
experiences in private schools in Calamba City, Laguna, and beyond.

Umali, J. N. D. (n.d.). Artificial intelligence technology management of teachers, learners’

motivation and challenges encountered.

https://www.ijmcer.com/wp-content/uploads/2024/06/IJMCER_MM0630821880.pdf
Foreign

• The Awareness and Knowledge on Artificial Intelligence among Accountancy Students

Artificial intelligence (AI) has impacted many sectors such as education, healthcare,
political, social and economic that can give either positive or negative side effects. According to
research by Accenture on the impact of AI in 12 developed countries, it concluded that AI has the
potential to double annual economic growth by 2035. Another research by
PricewaterhouseCoopers (PwC) claimed that global GDP could be up to 14% higher in 2030 as a
result of AI. Since AI plays an important role in our daily lives, the awareness and knowledge about
this technology must be updated from time to time. Therefore, the aim of this study is to analyze
the awareness and knowledge on AI among accountancy students with the main intention to instil
and develop their interest towards AI. For data collection, all accounting students in UiTM Tapah
were selected to be respondents of the study that used questionnaires as the survey instruments.
The results revealed that accounting students aware about AI with moderate knowledge about
it. Nevertheless, majority of the respondents agreed that AI has greater impact and benefit
people in many areas. The findings of this study provide some insights and value added in shaping
the interest and knowledge especially among accounting students towards AI technology

Mansor, N. A., Hamid, Y., Anwar, I. S. K., Isa, N. S. M., & Abdullah, M. Q. (2022). The
awareness and knowledge on artificial intelligence among accountancy students. International
Journal of Academic Research in Business and Social Sciences, 12(11), 1629–1640.
https://doi.org/10.6007/IJARBSS/v12-i11/15307

• AI adoption: a new perspective from accounting students in Vietnam

This study aims to examine the factors influencing accounting students’ adoption of
artificial intelligence (AI) in Vietnam. Using an empirical analysis based on hand-collected data
from 275 accounting students in Ho Chi Minh City, the research applied the partial least squares
structural equation modeling (PLS-SEM) methodology via SmartPLS 4.0. The results revealed that
perceived usefulness, perceived ease of use (PEOU), AI literacy, social influence (SI), facilitating
conditions, and technology readiness are positively associated with AI adoption. Notably, SI plays
a significant role in strengthening the relationship between PEOU and AI adoption. However, the
study is limited to a small sample from universities in Ho Chi Minh City, which may affect the
generalizability of the findings to other regions or countries with different institutional contexts.
Future research may explore comparative or cross-country analyses. Practically, the findings
highlight the importance of integrating AI-related subjects into university curricula to enhance
students’ AI proficiency and capacity. This research contributes to the literature by addressing an
underexplored area concerning the determinants of AI adoption among accounting students in
Vietnam.

Bui, H. Q., Phan, Q. T. B., & Nguyen, H. T. (2025). AI adoption: A new perspective from
accounting students in Vietnam. Journal of Asian Business and Economic Studies, 32(1), 40–51.
https://doi.org/10.1108/JABES-06-2024-0300

• Behavioural intention to use artificial intelligence (AI) among accounting students:

evaluating the effect of technology readiness

This research examined the factors influencing Malaysian accounting students’ use of Artificial
Intelligence (AI) through an extended Technology Acceptance Model. Amid the growing
integration of AI in Asia’s accounting sector, this study examined the perceptions and intentions
of future professionals toward its use. A cross-sectional, survey-based methodology was
employed, targeting third and fourth-year undergraduate students from four prominent
Malaysian universities, both public and private. The survey evaluated technology readiness
aspects, including optimism, innovativeness, discomfort, and insecurity, alongside superior
functionality and perceived usefulness. Data from 136 respondents were analysed using Smart
PLS 4, assessing the direct and indirect influences on the behavioural intention to use AI. The
results revealed that optimism and innovativeness positively impacted perceptions of AI’s
functionality, with optimism additionally affecting perceived usefulness. However, these factors
did not significantly enhance the intention to use AI. Notably, superior functionality acted as a
crucial intermediary, linking positive perceptions with usage intentions. In contrast, discomfort
adversely affected this intention, highlighting it as a significant barrier to AI engagement. The f
indings highlight the need for curricular updates in accounting education to mitigate technological
discomfort and emphasize critical areas for enhanced AI integration and engagement, aligning
with technological progress and the profession’s changing demands.

Krishnanraw, J., & Ismail, K. (2025). Behavioural intention to use artificial intelligence (AI)
among accounting students: Evaluating the effect of technology readiness. Management &
Accounting Review, 24(1), 465–493. https://doi.org/10.24191/MAR.V24i01-17

• THE INFLUENCE OF ARTIFICIAL INTELLIGENCE ON ACCOUNTING INDUSTRY PRACTICES: A

QUALITATIVE EXPLORATORY CASE STUDY

The purpose of this qualitative exploratory case study was to explore the successful
strategies of accounting managers, accounting staff, and AI technology project leaders on the
utilization of AI technology (such as ChatGPT) for reducing the uncertainty about the use of AI,
improving decision making, and increasing productivity and performance among accounting
managers located in the Southwest region of the United States. The study addressed the rising
need to understand how AI integration impact accounting practices and explored strategies for
successful adoption. Two primary research questions guided the study: (1) What are the
successful strategies of accounting managers and AI technology project leaders for implementing
the use AI techniques, such as ChatGPT? (2) What are the challenges identified by accounting
staff on the use of AI techniques, such as ChatGPT? The study utilized semi-structured interviews,
open-ended questionnaire, and document analysis. A purposive sample of 17 participants across
the organization contributed to the findings. Thematic analysis revealed nine themes including
strategic implementation, decision-making and forecasting, automation and productivity, training
and change management, and trust and governance. Future research could extend this study by
using a quantitative approach to examine correlations between AI implementation strategies and
measurable outcomes such as decision-making quality, productivity, and organizational
performance to explore the generalizability of the strategic AI adoption model.

Gojkovic, A. (2025). The influence of artificial intelligence on accounting industry practices:

A qualitative exploratory case study (Doctoral dissertation, University of Phoenix). ProQuest
Dissertations Publishing.
 https://www.proquest.com/openview/35e902b3a519a245c69e3acf2d3289da/1?pq-
origsite=gscholar&cbl=18750&diss=y

• Artificial Intelligence Skills Required of Accounting Education Students for Job

Performance in the Digital Era

This study examined the artificial intelligence (AI) skills required of Accounting Education
students for effective job performance in the digital era. Guided by two research questions and
two null hypotheses, the study adopted a descriptive survey design. The area of the study was
Rivers State Ministry of Education. The population comprised 27,964 senior civil servants, from
which a sample of 377 respondents was selected using the Krejcie and Morgan formula for
determining sample size. Data were collected through a structured 30-item questionnaire titled
Questionnaire on AI Skills Requirements in Accounting Practice (QASRAP), validated through
content validation by three experts two in Business Education and one in Measurement and
Evaluation and yielding a reliability coefficient of 0.78 using Cronbach’s Alpha. Out of the 377
copies distributed, 362 valid responses were retrieved. Data were analysed using Mean and
Standard Deviation to answer the research questions and independent samples t-tests to test the
hypotheses at a 0.05 level of significance. The findings revealed that AI electronic office skills and
AI emerging skills were perceived as very highly required for Accounting Education students’ job
performance. No significant gender differences were found in respondents’ ratings It was
recommended that accounting education programs integrate AI-focused learning strategies and
support continuous professional development

Ikpeama Uchenna, F., Nwaokokorom, O. W., & Paul-Mgbeafulike, V. S. (2025, August 22).
Artificial intelligence skills required of accounting education students for job performance in the
digital era. Unizik Journal of Business Education and Entrepreneurship, 1(2).
https://journals.unizik.edu.ng/ujbee/article/view/6470