Perception of future accountants on the AI-based accounting system: basis for proposed action plan

Abstract

In the accounting sector, the use of artificial intelligence has become rampant and deemed a necessity. Student’s perceptual beliefs play an important role in the infusion of this new technology. The main objective of this study is to determine the level of perception of future accountants on the AI-based accounting system in term of its easiness and usefulness and to develop a proposed action plan. This study made used of a quantitative nonexperimental research design as this is a one-variable study in analyzing the responses of the 213 accounting students in UM Tagum College as the respondents of the study. The mean and standard deviation were the statistical tools used. The results showed a moderate level of perception of future accountants on the possible adaptation of artificial intelligence in the accounting process. Specifically, in terms of students’ perceived easiness and usefulness, the results showed moderate level as well. This serves as the basis in the formulation of the necessary action plan to increase the level of student’s perception to an optimum level, the high perception.