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Journal of European Economic History
2020, Volume:1, Issue:3 : 14-19
Research Article
Impact of Artificial Intelligence on Accounting Education: Transforming Curriculum, Pedagogy, and Professional Competencies
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1
Department of Accounting and Finance, National Institute of Business Studies, New Delhi, India
2
School of Commerce and Digital Innovation, Eastern Metropolitan University, Kolkata, India
3
Centre for Accounting Analytics and Assurance, Western State University, Mumbai, India
Abstract

Artificial Intelligence (AI) is rapidly transforming the accounting profession by automating routine tasks, enhancing data-driven decision-making, and reshaping assurance and reporting functions. These changes have profound implications for accounting education, which must evolve to prepare graduates for AI-augmented professional roles. This research article examines the impact of AI on accounting education with a focus on curriculum design, pedagogy, assessment methods, faculty capability, and ethical considerations. Drawing on a comprehensive review of academic literature and professional standards, the study proposes an integrated framework for embedding AI competencies across accounting programs. The article argues that AI should not be treated as an isolated technical subject but as a contextual force that reshapes how accounting knowledge, judgment, and professional skepticism are taught and assessed. The paper contributes a structured curriculum innovation model and practical recommendations for institutions seeking to align accounting education with the realities of digital and AI-driven practice.

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