Abstract
Research Question: What are the determinants of artificial intelligence (AI) literacy among accounting students?
Motivation: This study is grounded in the importance of developing AI literacy for research, education, and the accounting profession. Although its consequences, theoretical aspects, and measures have been explored, the determinants centred on the human dimension remain underexplored, despite being essential for designing intervention strategies to improve AI literacy among students and future accounting professionals.
Idea: This study sought to identify potential determinants related to respondents’ profiles that influence artificial intelligence (AI) literacy among accounting students enrolled in Brazilian higher education institutions (HEIs).
Data: The study analysed a sample of 490 undergraduate accounting students enrolled in Brazilian higher education institutions (HEIs).
Tools: An online survey was administered, and the data were analysed using descriptive statistics, confirmatory factor analysis, and nonparametric tests, including Mann-Whitney, Kruskal-Wallis, and post hoc pairwise comparisons.
Findings: The determinants that showed significant differences in relation to AI literacy include (1) participation in courses on AI technology, (2) attendance at AI-related events, (3) enrolment in courses addressing AI or other emerging technologies, (4) ownership of a personal computer/laptop at home, and (5) daily hours of use of technological devices and internet usage. Finally, perceived technological interference showed a result contrary to that hypothesized.
Contribution: It is suggested to incorporate AI into curricula and to promote courses and training programs by accounting organizations, with the aim of developing competencies and the ethical use of AI in the profession.