Accounting Study Program Students' Perception Towards the Implementation of Artificial Intelligence Technology in the Field of Accounting

This study examines the factors that influence students’ perceptions of artificial intelligence (AI) in accounting. The study identifies several key elements that shape these insights, including students’ understanding and knowledge of AI, their experiences with digital technologies, and their expectations about the future role of accounting. In addition, the study explores students’ views on the impact of AI on employment opportunities in accounting and discusses ethical and data security issues related to the use of AI in accounting practice. Data collection was conducted through an online questionnaire designed for respondents, allowing for a comprehensive analysis of the factors at play. This theme aims to contribute to the development of knowledge in accounting and information technology, as well as provide insights that can inform educational strategies and professional practices in the context of AI integration.