The contribution of artificial intelligence to enhancing the quality of accounting education: An analytical study

Abstract

The research aimed to highlight the extent to which artificial intelligence applications contribute to improving the quality of accounting education in the Iraqi environment, an analytical research study was conducted through a field survey that included a number of Iraqi universities (Tikrit, Mosul, Kirkuk). The survey targeted, through the questionnaire used as a tool for this survey, academic professors specializing in the field of accounting in those universities, the sample included 88 valid forms for analysis, and the research relied on the descriptive analytical method, the research also addressed the contribution of artificial intelligence to the quality of accounting education through six dimensions (1. Effectiveness and efficiency, 2. Fairness, 3. Responsiveness to labor market needs, 4. Importance of international standards, 5. Reflectivity, 6. Sustainability), The research concluded that artificial intelligence contributes to improving the quality of accounting education across these six dimensions, through the development of accounting teaching methods, Analyzing student performance to achieve fairness in evaluation, improve the quality of explanation within the classroom, enhance graduates' ability to work efficiently in a global professional environment, and save time and effort in the accounting education process, The current research results contribute to conveying a picture that complements previous research efforts that seek to highlight the role of artificial intelligence in the quality of accounting education in two main aspects: it is a tool that supports the accounting education system, and it is a tool for developing the skills of future accounting professionals.