学生和毕业生对人工智能(AI)在财务和会计课程学术课程中的潜在有用性的看法

IF 0.2 Q4 EDUCATION & EDUCATIONAL RESEARCH
E-Mentor Pub Date : 2021-12-01 DOI:10.15219/em92.1544
Barbara Grabińska, M. Andrzejewski, Konrad Grabiński
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引用次数: 0

摘要

计算机技术在学术教育中的应用至少有三十年的历史和经验。在一些研究领域,它从一开始就存在,而在另一些研究领域,它只是在最近几年才成为必要。正在进行的技术革命正在颠覆传统的职业,带来根本性的变化,在某些情况下,甚至带来工作消失的威胁。预计在不久的将来,金融和会计行业将经历一场技术变革。虽然企业层面的变化是显而易见的,但大学教育似乎落后了一步。我们在克拉科夫经济大学金融和会计专业的学生和毕业生中进行了一项研究。使用回归分析,我们调查了对提供人工智能(AI)等新技术知识的课程有用性的看法。我们采用独特的波兰环境,在外包服务方面处于领先地位。我们的研究结果表明,学生和毕业生都意识到技术变革的重要性。基础学科的教学课程是必不可少的,但目前对基于人工智能的新技术在金融和会计领域的应用的期望要高得多。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The students' and graduates' perception of the potential usefulness of Artificial Intelligence (AI) in the academic curricula of Finance and Accounting Courses
The application of computer-based technologies in academic education has at least three decades of history and experience. In some study fields, it has been present since the very beginning, while in others it has become a necessity only in recent years. The ongoing technological revolution is disrupting the traditional professions with fundamental changes and – in some cases – even with the threat of disappearance of jobs. The finance and accounting professions are expected to undergo a technological change in the near future. While the changes are visible at the corporate level, university education seems to lag one step behind. We conducted a study among the students and graduates of the finance and accounting line of studies at the Cracow University of Economics. Using regression analysis, we investigate the perception of the usefulness of courses providing knowledge on new technologies like Artificial Intelligence (AI). We use a unique Polish setting, which is a leader in terms of outsourcing services. Our findings show that both students and graduates are aware of the importance of technological change. The courses teaching basic subjects are essential, but the current expectations are much higher in terms of the application of new technology based on AI in finance and accounting.
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E-Mentor
E-Mentor EDUCATION & EDUCATIONAL RESEARCH-
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