Artificial Intelligence in Accounting Education: Boon or Bane? PDF

Summary

This presentation explores the potential benefits and risks of leveraging artificial intelligence (AI) in accounting education. It examines how AI is currently being used, the history of AI, and different ways to mitigate the risks associated with the implementation of AI into the classroom. It also touches on the potential biases of AI outputs, the need for proper training on AI tools for educators, and improving traditional accounting skills.

Full Transcript

Artificial Intelligence in Accounting Education: Boon or Bane? JOSEFE C. SORRERA-TY 31st Accounting Teachers Conference June 14, 2024 BGPOP, University of Santo Tomas Introduction Defini...

Artificial Intelligence in Accounting Education: Boon or Bane? JOSEFE C. SORRERA-TY 31st Accounting Teachers Conference June 14, 2024 BGPOP, University of Santo Tomas Introduction Defining Artificial Intelligence Current Applications in Accounting Education Brief History of AI As AI continues to evolve, it presents both opportunities and challenges for the future of accounting education. This presentation will explore the potential benefits and risks of leveraging AI in the classroom. capable of performing complex tasks that historically only a human could do, such as This Photo by Unknown Author is licensed under CC BY-SA Artificial Intelligence in Education (AIED) has 3 meanings : The first is “education for understanding AI,” which aims to develop the ability to understand and handle AI. The second is “education using AI,” which applies AI to effective teaching and learning in each subject. The third is “AI expert training,” which cultivates experts who develop AI and This Photo by Unknown Author is licensed under CC BY-SA teachers who teach AI. The AI JOURNEY 1950 1960s-1970s 1990s-2000s 1956 1980s 2010s-present AI in Accounting Education BOON? Adaptive Learning Systems AI-Powered Simulations AI-Powered Chatbots Customizable Data Sets Automated Grading Transforming Syllabus Design Identifying Optimal Learning Aligning with Industry Trends Enhancing Personalization Scaling Complexity Paths Trends Personalization BANE?..Risks and Concerns Decline in basic accounting skills Academic dishonesty Overconfidence in AI Biased AI outputs While AI presents exciting opportunities in accounting education, we must be vigilant in addressing these risks to ensure students develop a robust understanding of the discipline and the ethical use of technology. Mitigating the Risks Implement AI-Detection Tools Emphasize Fundamental Accounting Skills Provide Transparent AI Integration Promote Ethical Use of Technology Train Educators on AI Responsibly Conclusion Embrace AI's Potential Empower Educators Mitigate Risks Emphasize Ethics The future of accounting education lies in a collaborative approach that leverages the strengths of both humans and AI. By embracing the potential of AI while mitigating its risks, we can create a learning environment that is engaging, effective, and prepares the next generation of accountants for success in a rapidly changing world. Joan Ballantine, Gordon Boyce, Greg Stoner, A critical review of AI in accounting education: Threat and opportunity,Critical Perspectives on Accounting, Volume 99 ,2024,102711,ISSN 1045-2354. https://www.coursera.org/articles/ what-is-artificial-intelligence# https://encyclopedia.pub/entry/124 78

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