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Redesign of Accounting Education to Meet the Challenges of Artificial Intelligence – A Literature Review

Author

Listed:
  • Valeriu Brabete

    (University of Craiova, Craiova, Romania)

  • Catalin Mihail Barbu

    (University of Craiova, Craiova, Romania)

  • Daniel Circiumaru

    (University of Craiova, Craiova, Romania)

  • Daniel Goagara

    (University of Craiova, Craiova, Romania)

  • Dorel Berceanu

    (University of Craiova, Craiova, Romania)

Abstract

The development of emerging technologies, including artificial intelligence (AI), has a direct impact on the accounting profession in the sense of redefining the role and place that accounting specialists occupy within economic entities. This paper is a systematic literature review and aims to emphasise and synthesise the main challenges regarding the impact that artificial intelligence and other related technologies exert on accounting professionals and the competencies they need to develop or acquire. At the same time, the outline of specific solutions was envisaged, through which accounting professionals can be supported in their efforts to adapt to the new requirements of the labour market imposed by the evolution of disruptive technologies. To achieve the proposed objectives, Web of Science (WoS) was used as an academic database and specific tools for bibliometric analyses, including the VOSviewer application. The results identify universities as the main pillar in the process of the redesign of accounting education, and update of the curriculum in the field as the main measure to be undertaken. The originality of the paper resides in the identification of specific solutions for curriculum reconfiguration in the field of accounting education, the highlighting and overcoming of possible challenges for the redesign of the education process in the field of accounting, under the impact of AI.

Suggested Citation

  • Valeriu Brabete & Catalin Mihail Barbu & Daniel Circiumaru & Daniel Goagara & Dorel Berceanu, 2024. "Redesign of Accounting Education to Meet the Challenges of Artificial Intelligence – A Literature Review," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 26(65), pages 275-275, February.
    • Handle: RePEc:aes:amfeco:v:26:y:2024:i:65:p:275
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    References listed on IDEAS

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    More about this item

    Keywords

    accounting profession; artificial intelligence; digitalization; professional competencies; accounting curriculum; accounting education;
    All these keywords.

    JEL classification:

    • I20 - Health, Education, and Welfare - - Education - - - General
    • J24 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Human Capital; Skills; Occupational Choice; Labor Productivity
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • N30 - Economic History - - Labor and Consumers, Demography, Education, Health, Welfare, Income, Wealth, Religion, and Philanthropy - - - General, International, or Comparative
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

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