THE LEVEL OF AWARENESS OF ARTIFICIAL INTELLIGENCE ON ACCOUNTING STUDENTS

ABSTRACT

Artificial intelligence technologies are now capable of carrying out tasks that were in the past said to be hard to automate. The objective of the study was to examine the level of awareness of Artificial intelligence among accounting students in Benson Idahosa University, Benin City, Edo State. Descriptive cross-sectional research design was used for the study. A sample size covering the entire 36 accounting students was used. Convenient sampling technique was used. Self-developed questionnaire was used. Descriptive statistics were used to analyze data. Results were presented in tables. Findings from this study revealed that 94.4% of the respondents were aware of the discussion surrounding artificial intelligence in accounting profession, all of the respondents (100%) were aware that artificial intelligence is either a computer program or suite of programs that can either augment the need for human engagement and grand mean value of 3.69 indicated high level of awareness. Regarding the perception towards artificial intelligence; 91.7% of the respondents strongly perceived that artificial intelligence will improve the way accounting students and accountants carry out their work, 75% of the respondents strongly perceived that artificial intelligence has useful application in accounting, and grand mean value of 3.72 indicated positive perception. It was concluded that the respondents showed good awareness and positive perception towards the use of artificial intelligence. Therefore, institute of Chartered Accountants of Nigeria could liaise with the government to make sure that accounting departments in universities get the funding they need to incorporate the appropriate technological knowledge needed into the curriculums.

Keywords: Artificial Intelligence, Awareness, Perception, Students

Word Count: 252