ASSESSMENT OF UNDERGRADUATE STUDENTS’ PERCEPTION OF THE USAGE AND CHALLENGES OF ARTIFICIAL INTELLIGENCE TOOLS IN ACCOUNTING EDUCATION

ABSTRACT

This study explored the role of Artificial Intelligence (AI) tools in accounting education, focusing on undergraduate students' perceptions, familiarity, and challenges associated with their use. Using a quantitative research design, data was collected from 150 accounting students at the University of Benin, Nigeria, through a structured questionnaire. The findings revealed that while students were generally familiar with general AI tools such as AI-powered calculators and generative AI, their exposure to specialized AI tools used in accounting, like fraud detection and financial planning software, was limited. Despite recognizing AI's potential to improve efficiency and accuracy in accounting tasks, students primarily used AI for general academic purposes rather than accounting-specific applications. Challenges identified included overreliance on AI, limited access to necessary technology, and ethical concerns regarding data privacy. The study concluded that while AI adoption in accounting education is on the rise, there is a need for more structured integration of specialized AI tools into accounting curricula, improved access to technology, and enhanced training to address existing barriers and ensure responsible AI usage. Based on these findings, the study recommends incorporating AI-based simulations in coursework, investing in AI infrastructure, and promoting ethical AI education to better equip students for the evolving demands of the accounting profession