Abstract:

Artificial Intelligence has undoubtedly emerged as a polarised phenomenon in the ongoing discourses and research in education. This is mainly attributed to how it has reconstructed almost every aspect of human life and how it has necessitated significant transformation in educational practice and provision. Its intrusion and prevalence in the current educational dispensation calls for an urgent paradigm shift in teaching, learning and assessment. Supported by the Fourth Industrial Revolution and technological advancement, Artificial Intelligence threatens to replace most human functions, hence, the urgent call to explore its implications in education. Against this backdrop, this qualitative study explored the implications, threats, and opportunities of Artificial Intelligence in Accounting Education. Grounded in phenomenology and the social learning theory, data was collected from fifteen accounting student teachers using focus group interviews. A content and thematic analysis of data revealed that Artificial Intelligence can compensate for the limited face-to-face student-lecturer interactions and make learning more effective and easier. Additionally, while Artificial Intelligence empowers students and creates multiple learning opportunities beyond the classroom, it was found incapable of replacing the human element of the lecturer in the learning environment. There are also concerns that if not embraced properly, it can compromise the credibility and integrity of assessment outcomes. The study recommends the inclusion of Artificial Intelligence in the curriculum through technology driven pedagogies and more authentic, analytical, practical, evaluative, and creative based assessments. However, the study cautions that the socialisation of the teaching and learning process cannot be diminished by these technologically driven pedagogies.

Keywords:

Artificial Intelligence, Industrial Revolution, Technological Advancement, Threats and Opportunities, Accounting Education.