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Impact of AI literacy and adaptability on financial analyst skills among prospective Thai accountants: The role of critical thinking

Author

Listed:
  • Imjai, Narinthon
  • Yordudom, Tanakrit
  • Yaacob, Zulnaidi
  • Saad, Nor Hasliza Md
  • Aujirapongpan, Somnuk

Abstract

This study examined the impact of artificial intelligence (AI) literacy on the skills of future Thai accountants as financial analysts. It used quantitative methods to survey students from different academic years studying accounting in Thai higher education. The study utilized structural equation modelling to investigate the correlations between AI literacy, adaptability, critical thinking, and financial analyst skills. The results revealed that AI literacy had a significant positive impact on both adaptability and critical thinking, which subsequently led to improvements in financial analysis abilities. Adaptability played a crucial role in facilitating the actual use of AI knowledge. The study then applied stage of change theory to conceptualize the integration of AI into accounting processes, emphasizing a significant transformation in the training of accountants to adapt to the technological environment. The findings emphasize the educational prerequisites for AI in the accounting industry and call for curricular changes to successfully develop AI skills. This study advocates for ongoing educational reforms that are in line with technological improvements to better prepare future accountants for the digital era.

Suggested Citation

  • Imjai, Narinthon & Yordudom, Tanakrit & Yaacob, Zulnaidi & Saad, Nor Hasliza Md & Aujirapongpan, Somnuk, 2025. "Impact of AI literacy and adaptability on financial analyst skills among prospective Thai accountants: The role of critical thinking," Technological Forecasting and Social Change, Elsevier, vol. 210(C).
    • Handle: RePEc:eee:tefoso:v:210:y:2025:i:c:s0040162524006875
    DOI: 10.1016/j.techfore.2024.123889
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    References listed on IDEAS

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    1. Ionela-Corina CHERSAN, 2025. "The Impact Of Artificial Intelligence On Accounting Education," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 20(3), pages 107-134, December.
    2. Dalvi-Esfahani, Mohammad & Barati-Ahmadabadi, Hajar & Ramayah, T. & Turner, Jason J. & A. Iahad, Noorminshah & Azar, Nasrin, 2025. "Stimulus-organism-response framework of decision-makers intention to adopt generative AI to replace entry-level jobs: The moderating impact of personality traits," Technological Forecasting and Social Change, Elsevier, vol. 219(C).

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