A critical review of AI in accounting education: Threat and opportunity

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2024-01-18 DOI:10.1016/j.cpa.2024.102711
Joan Ballantine , Gordon Boyce , Greg Stoner
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Abstract

In this essay, we contribute to the limited literature that has critically examined the potential implications of generative AI on the accounting academy and accounting education (AE). We argue that the recent accelerated growth of AI, especially large language models (LLMs) such as ChatGPT, raises significant issues and challenges that the accounting academy needs to urgently address to survive in the long term. Developments in AI have, we suggest, created a ‘change-inducing crisis’, presenting a unique opportunity for accounting academics to address the uncritical and problematic functionalist view of the discipline and the technical reductionism of accounting. Our arguments represent a call for action to embrace AI in learning and teaching practices in a way that brings about a renewed focus on the human dimension of accounting, incorporating broader social and critical perspectives, thereby addressing longstanding calls for change in AE to move beyond the technical, managerial, and financial focus (core of the AE curriculum) that has dominated the discipline for many decades. Accounting academics have a fundamental role to play in recognising the nature of the threats and the associated challenge of AI and to seize the opportunities available in ways that bring both critique and being critical to the fore. However, to bring about the sort of change we argue for in this essay, the accounting academy has to lead to ‘take education back from the market’ and provide the impetus that can make accounting education more relevant to our students and the needs of contemporary society.

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人工智能在会计教育中的应用评述:威胁与机遇
在这篇文章中,我们将为批判性地研究生成式人工智能对会计学术界和会计教育(AE)的潜在影响的有限文献做出贡献。我们认为,最近人工智能的加速发展,尤其是大型语言模型(LLMs),如 ChatGPT,提出了会计学术界急需解决的重大问题和挑战,以便长期生存下去。我们认为,人工智能的发展带来了一场 "诱发变革的危机",为会计学术界提供了一个独特的机会,以解决对学科不加批判和存在问题的功能主义观点以及会计的技术还原论。我们的论点呼吁采取行动,在学习和教学实践中拥抱人工智能,重新关注会计的人文维度,纳入更广泛的社会和批判性视角,从而回应长期以来对会计教育变革的呼吁,超越数十年来主导该学科的技术、管理和财务重点(会计教育课程的核心)。在认识人工智能的威胁和相关挑战的本质方面,会计学术界可以发挥根本性的作用,并以批判和批判性的方式抓住现有的机遇。然而,要实现我们在本文中所主张的变革,会计学术界必须带头 "将教育从市场中夺回",并提供动力,使会计教育更贴近我们的学生和当代社会的需求。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
9.40
自引率
7.80%
发文量
91
期刊介绍: Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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