Artificial Intelligence Integration in Accounting Education: A Framework for Enhancing Digital Competencies and Professional Readiness
Year: 2026
Type: article
Abstract: This study is designed to find the effect of Artificial Intelligence Integration in Accounting Education (AIIAE) on the digital competence and professional readiness of the students and the interaction of Quality Digital Accounting Education (QDAE) in this process. The research design used was quantitative, and purposive sampling was used in the selection of 283 undergraduate and graduate accounting students, instructors and early career accountants who participated in the study. Partial Least Squares Structural Equation Modelling (PLS-SEM) method was used to test the hypothesised relationships between AIIAE, Digital Competencies (DCA), and QDAE and PR. The results show that there are significant positive relationships between the use of AI in accounting education and digital competencies (β = 0.234, p < 0.001) and professional readiness (β = 0.226, p < 0.001). Furthermore, the correlation between AIIAE and digital competencies and professional readiness is positive and statistically significant (β = 0.309; p < 0.001), which highlights the importance of quality digital accounting education in order to maximise the benefits of the use of AI. The results show good explanatory power, reliability, validity and model fit. The study calls for the need to integrate AI technologies into the accounting education curriculum, enhance digital learning environments, and update educational resources and materials to meet the evolving demands of the accounting profession. The proposed framework further enhances the development of AI-enabled accounting education and supports accounting education providers, policymakers, and accounting professionals in their efforts to build accounting workforce readiness for the future.
Institutions: Jouf University, King Khalid University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7225630624