The rapid advancement of Artificial Intelligence (AI) has significantly transformed the landscape of education and the workplace, particularly in the accounting profession. Among the emerging technologies, AI-powered chatbots have gained attention as tools that support learning, offer instant feedback, and simulate real-world decision-making scenarios. In the context of accounting education, these chatbots present an opportunity to enhance student engagement, develop critical thinking, and foster self-directed learning, all of which are essential for career readiness in an increasingly digitalized workforce (Chen et al., 2020). AI chatbots can be seen as digital learning aids that support the acquisition of both technical and soft skills, such as communication, problem-solving, and adaptability—competencies highly valued in the accounting profession (IFAC, 2021). By integrating chatbot technology into accounting curricula, educators can provide experiential learning opportunities that simulate real-world tasks, thereby fostering the growth of human capital.

This study examines the adoption of AI chatbots among accounting students in the top universities in Manila through the lens of the Technology Acceptance Model (TAM) and Human Capital Theory. A quantitative research design was employed, using survey data to analyze the relationships between AI chatbot knowledge, PU, PEOU, and perceived effectiveness in Accounting Education. Structural Equation Modeling (SEM) and regression analysis was used in testing hypothesis, relationships, supported by descriptive and inferential statistical techniques. The knowledge on AI chatbot is positively associated with the development of both technical skills (e.g., accounting knowledge, problem-solving) and soft skills (e.g., communication, adaptability), contributing to the learners development of essential technology skills in accounting education.

This will encourage academic institutions to periodically review and update curricula in accounting educations to reflect technological advancements, including the integration of AI for real-time feedback, assessment and student engagement.

Authors:
Ruth Carlos, Polytechnic University of the Philippines, Philippines
Mary Louise Evasco, Polytechnic University of the Philippines, Philippines

About the Presenter(s)
Dr. Ruth Carlos Associate Professor V Polytechnic University of the Philippines (PUP), CPA, CICA and holder of a Doctorate in Business Administration,
Member the Philippine Institute of Certified Public Accountants (PICPA), PICPA WMMC Officer

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