ISSN: 2222-6990
Open access
Artificial intelligence (AI) has impacted many sectors such as education, healthcare, political, social and economic that can give either positive or negative side effects. According to research by Accenture on the impact of AI in 12 developed countries, it concluded that AI has the potential to double annual economic growth by 2035. Another research by PricewaterhouseCoopers (PwC) claimed that global GDP could be up to 14% higher in 2030 as a result of AI. Since AI plays an important role in our daily lives, the awareness and knowledge about this technology must be updated from time to time. Therefore, the aim of this study is to analyze the awareness and knowledge on AI among accountancy students with the main intention to instil and develop their interest towards AI. For data collection, all accounting students in UiTM Tapah were selected to be respondents of the study that used questionnaires as the survey instruments. The results revealed that accounting students aware about AI with moderate knowledge about it. Nevertheless, majority of the respondents agreed that AI has greater impact and benefit people in many areas. The findings of this study provide some insights and value added in shaping the interest and knowledge especially among accounting students towards AI technology.
Anderson, J., & Smith, A. (2014), AI, robotics, and the future of jobs, Pew Research Center’s Internet & American Life Project. http://www.pewinternet.org/2014/08/06/future- of-jobs/.
Ashwin, K. S., & Muralidharan, N. P. (2015). Vancomycin-resistant enterococcus (VRE) vs Methicillin-resistant Staphylococcus Aureus (MRSA). Indian Journal of Medical Microbiology, 33 Suppl, pp. 166–167.
Barbosa, J. R., Amorim, P. H., O Gonçalves, M. C. D., Dornellas, R. M., Pereira, R. P., & Semaan, F. S. (2020). Evaluation of 3D printing parameters on the electrochemical performance of conductive polymeric components for chemical warfare agent sensing. Developments and Advances in Defense and Security (pp. 425-435). Springer, Singapore.
Cox, A. M. (2021). Exploring the impact of Artificial Intelligence and robots on higher education through literature-based design fictions. International Journal of Educational Technology in Higher Education, 18(3), 1-19. https://doi.org/10.1186/s41239-020-00237-8.
Dawes, T. J. W., De Marvao, A., Shi, W., Fletcher, T., Watson, G. M. J., Wharton, J., Rhodes, C. J., Howard, L. S. G. E., Gibbs, J. S. R., Rueckert, D., Cook, S. A., Wilkins, M. R., & O'Regan, D. P. (2017). Machine Learning of Three-dimensional Right Ventricular Motion Enables Outcome Prediction in Pulmonary Hypertension: A Cardiac MR Imaging Study. Radiology, 283(2), 381-390. https://doi : 10.1148/radiol.2016161315.
Dzaharuddin, M. (2021). How Malaysia Can Navigate Its Future Economy With AI. Retrieved from https://news.microsoft.com/en-my/2021/08/30/how-malaysia-can-navigate-its-future-economy-with-ai/. (Accessed: 13 May 2022)
Frey, C. B., & Osborne, M. A. (2017). The future of employment: How susceptible are jobs to computerization? Technological Forecasting and Social Change, Vol. 114, pp. 254-280.
Hasan, A. R. (2022). Artificial Intelligence (AI) in Accounting & Auditing: A Literature Review.
Open Journal of Business and Management, 10, 440-465.
https://doi.org/10.4236/ojbm.2022.101026.
Leitner-Hanetseder, S. M., Lehner, O., Eisl, C., & Forstenlechner, C. (2021). A profession in transition: actors, tasks and roles in AI-based accounting. Journal of Applied Accounting Research, 22(3), 539-556. https://doi.org/10.1108/JAAR-10-2020-0201.
Losbichler, H., & Lehner, O.M. (2021). Limits of artificial intelligence in controlling and the ways forward: a call for future accounting research. Journal of Applied Accounting Research, Vol. 22 No. 2, pp. 365-382. https://doi.org/10.1108/JAAR-10-2020-0207.
Mozaffari, M., Saad, W., Bennis, M., Nam, Y. H., & Debbah, M. (2019). A Tutorial on UAVs for Wireless Networks: Applications, Challenges, and Open Problems. IEEE Communications Surveys and Tutorials, 21(3), 2334-2360. [8660516]. https://doi.org/10.1109/COMST.2019.2902862.
Neely, M. P., & Cook, J. S. (2011). Fifteen years of data and information quality literature: developing a research agenda for accounting”, Journal of Information Systems, Vol. 25 No. 1, pp. 79-108.
Northfield, R. (2015). “Robot hotel”, Engineering & Technology, Vol. 10 No. 6, pp. 50-51.
Raska, M. (2019). Strategic Competition for Emerging Military Technologies’, Prism, 8(3), pp. 64–81. https://doi.org/10.2307/26864277.
Rozaidee, A. (2019). Flying Into The Future With Drones, eMAG. Available at: https://emag.live/flying-into-the-future-with-drones/ (Accessed: 12 May 2021).
Samyuktha, P. S., Geetha, R. V., & Jayalakshmi, S. (2020). Awareness And Knowledge About Artificial Intelligence In Healthcare Among Doctors - A Survey. European Journal of Molecular & Clinical Medicine, 7(1), 697-708.
Schmidt-Erfurth, U., Bogunovic, H., Sadeghipour, A., Schlegl, T., Langs, G., Gerendas, B. S., Osborne, A., & Waldstein, S. M. (2018). Machine Learning to Analyze the Prognostic Value of Current Imaging Biomarkers in Neovascular Age-Related Macular Degeneration. Ophthalmol Retina, 2(1), 24-30. https://doi : 10.1016/j.oret.2017.03.015.
Sekaran, U., and Bougie, R. (2013). Research Methods for Business: A Skill-Building Approach. 6th Edition, Wiley, New York.
Silfverskiold, S., Liwang, H., Hult, G., Sivertun, A., Bull, P., Sigholm, J., Lundmark, M., von Gerber, C., Andersson, K., & Sturesson, P. (2017). Technology Forecast 2017-Military Utility of Future Technologies: A Report from Seminars at the Swedish Defence University’s (SEDU) Military-Technology Division. Forsvarshogskolan (FHS).
Smith, S. S. (2020). Blockchain, Artificial Intelligence and Financial Services. Implications and Applications for Finance and Accounting Professional. Future of Business and Finance, 1, 1-263. Springer Cham. https://doi.org/10.1007/978-3-030-29761-9.
Vinichenko, M. V., Narrainen, G. S., Melnichuk, A. V., & Chalid, P. (2021). The Influence of Artificial Intelligence on Human Activities. In: Bogoviz, A.V., Suglobov, A.E., Maloletko, A.N., Kaurova, O.V., Lobova, S.V. (eds) Frontier Information Technology and Systems Research in Cooperative Economics. Studies in Systems, Decision and Control, vol 316. Springer, Cham. https://doi.org/10.1007/978-3-030-57831-2_60.
Winkler, R., & Sollner, M. (2018). Unleashing the potential of chatbots in education: A state-of-the-art analysis. Academy of Management Annual Meeting Proceedings, https://doi.org/10.5465/AMBPP.2018.15903abstract.
Zakaria, H. (2021). The Use of Artificial Intelligence in E-Accounting Audit. In: Hamdan, A., Hassanien, A.E., Razzaque, A., Alareeni, B. (eds) The Fourth Industrial Revolution: Implementation of Artificial Intelligence for Growing Business Success. Studies in Computational Intelligence, vol 935. Springer, Cham.
In-Text Citation: (Mansor et al., 2022)
To Cite this Article: Mansor, N. A., Hamid, Y., Anwar, I. S. K., Isa, N. S. M., & Abdullah, M. Q. (2022). The Awareness and Knowledge on Artificial Intelligence among Accountancy Students. International Journal of Academic Research in Business and Social Sciences, 12(11), 1629 – 1640.
Copyright: © 2022 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non0-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode