The requirements of accounting education in light of the application of artificial intelligence techniques from the perspective of faculty members in Iraqi universities

Abstract

The study seeks to identify the requirements of accounting education in light of the application of artificial intelligence (AI) technologies. To achieve this goal, a questionnaire was designed as a tool for data collection and was distributed to a sample of faculty members in Iraqi universities and universities in the Kurdistan Region of Iraq who specialize in the accounting field. The study reached several results, the most important of which are that the application of artificial intelligence techniques in the environment of accounting education affects the reality of accounting education and works to develop it and improve its quality, as its application works to provide educational experiences that suit the capabilities of students and work to guide them to achieve a qualitative leap in the field of education in general and accounting in particular. The objective application of artificial intelligence techniques in the field of accounting education helps to overcome the difficulties, obstacles and negative effects that surround this type of education and this can be done by providing an appropriate learning environment that overcomes these obstacles and effects. In addition, it increases the ability of the human element to achieve the goals of transferring knowledge and science to the field of application and serving the requirements of the labor market. The study recommended a set of recommendations, including the need to prepare the educational staff and work to raise their skills to ensure the ability to deal with technological developments and introduce them in the fields of accounting education to ensure the possibility of applying artificial intelligence in accounting education, as well as starting the most important step towards introducing artificial intelligence techniques in the field of accounting education by modernizing the curriculum, accounting teaching methods and other requirements that suit this important transformation.