University of Oulu

The impacts of artificial intelligence on management accounting students : a case study at Oulu Business School, University of Oulu

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Author: Kwafo, Deborah1
Organizations: 1University of Oulu, Oulu Business School, Department of Accounting, Accounting
Format: ebook
Version: published version
Access: open
Online Access: PDF Full Text (PDF, 0.8 MB)
Pages: 67
Persistent link: http://urn.fi/URN:NBN:fi:oulu-201905081636
Language: English
Published: Oulu : D. Kwafo, 2019
Publish Date: 2019-05-10
Thesis type: Master's thesis
Tutor: Moilanen, Sinikka
Reviewer: Järvinen, Janne
Moilanen, Sinikka
Description:

Abstract

The pervasiveness of Artificial intelligence in accounting fraternity has come under serious scrutiny. Artificial intelligence is defined as the intelligence that machines exhibit by imitating human behaviour. AI is altering the roles of accountants. It is redefining the job descriptions of all sectors of professions of which management accountants is not immune to in the global world. There are two begging questions that this study seeks to investigate One concern with the measures put in place by faculty in impacting students with knowledge and skills in AI. The second question concerns the willingness and readiness of management accounting students to adopt the skills and knowledge of AI. The aim of the study is to investigate the impacts of AI on management accounting students. An exploratory design was used to examine the impacts of AI on management accounting students at the Oulu Business School (OBS), University of Oulu. Data was collected through an open-ended interview. Purposive sampling was used to identify eight expertise of whom three were academic professors in accounting, and five were second-year master’s degree students from management accounting discipline. Following a qualitative method approach, the investigation involves recording and transcription of the recorded interviews coupled with traditional notes taking which was later coded, categorized, patterned and themes identified. A semi-structured questionnaire was used to obtain the needed information. The study established from the interview reveals that there is an integration of AI in accounting curriculum, there are good textbooks that integrate AI into accounting but insufficient textbooks that combine AI and management accounting, there is student’s awareness of AI through a seminar, insufficient expertise to teach AI. Findings from students reveal that students are aware of AI; students are also willing to adopt and learn AI skills. Only a few students are oblivious about adopting the skills and knowledge of AI. Majority of the students have also taken AI related courses in their undergraduate studies. Also, the finding indicated that most students have acquired the basic skills and knowledge in database management. Recommendation for the researcher is that management accounting students must continually improve the knowledge and skills in AI to be a ready market in the global world of work and stay relevance now and the future.

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Copyright information: © Deborah Kwafo, 2019. This publication is copyrighted. You may download, display and print it for your own personal use. Commercial use is prohibited.