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Artificial intelligence as perceived by accounting students. An observation from Poland

Szadziewska Arleta, Kujawski Jarosław

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2024

z. 203

523--540

Purpose: The aim of the article is to present the opinions of accounting students of the Faculty of Management at the University of Gdansk on the use of AI in the learning process. Design/methodology/approach: The following research methods were used in the work: analysis of the literature on the usefulness of AI in the higher education process, survey research, selected methods of descriptive statistics. Findings: Our research indicates that students surveyed from the Faculty of Management at the University of Gdansk have limited knowledge of AI. While 65% of respondents are familiar with and use the ChatGPT tool, their knowledge of other AI tools applicable to learning processes remains low. Additionally, the surveyed students are aware of the impact of AI on the accounting profession, highlighting both the positive and negative consequences resulting from the implementation of AI in business processes. Research limitations/implications: The study is limited as it only concerns students from one university, specializing in a specific field, and only in one country. Given these limitations, the findings cannot be generalized to the entire population. Moreover, only the opinions of students were examined. Hence, more studies of this kind should be undertaken to broaden the scope. Practical implications: The article highlights the need for future accounting specialists to have knowledge of AI tools, which is related to the necessity of adapting to changes caused by the introduction of digital technologies into business processes. Originality/value: The article contributes to the literature by expanding knowledge on using AI in learning processes. Additionally, our research enriches the literature on students' perceptions of the opportunities and threats associated with the use of AI in the accounting profession.