Perception of Accounting Students on the Use of Artificial Intelligence in Accounting Practice (Project Guide)

By EngrHenryTech Publishing · Accounting

PERCEPTION OF ACCOUNTING STUDENTS ON THE USE OF ARTIFICIAL INTELLIGENCE IN ACCOUNTING PRACTICE IN NIGERIA: A COMPLETE PROJECT GUIDE

Departments: Accounting, Accountancy (HND), Business Education (Accounting option), Banking and Finance, Management Information Systems

ABOUT THIS GUIDE

This is a detailed research guide and framework, not a finished project for submission. It gives you a ready-to-adapt Chapter One, a map for your literature review, a full survey methodology plan with a worked sample-size calculation, a draft questionnaire based on established technology acceptance models, empty results tables, and guidance for writing your conclusions. You collect your own data and write Chapters Four and Five from your own findings.

SECTION 1: TOPIC AND ALTERNATIVE TITLES

Main topic:
Perception of Accounting Students on the Use of Artificial Intelligence in Accounting Practice: A Study of [University or Polytechnic]

Alternative titles:
1. Accounting Students' Intention to Use Artificial Intelligence Tools: An Application of the Technology Acceptance Model.
2. Awareness and Readiness of Accounting Students for AI-Driven Accounting and Auditing in [State].
3. Perceived Effect of Artificial Intelligence on the Future Employment of Accounting Graduates in Nigeria.
4. Use of Generative AI Tools (such as ChatGPT) for Learning among Accounting Students in [Institution].
5. Accounting Lecturers' and Practitioners' Views on Integrating Artificial Intelligence into the Accounting Curriculum.
6. Perceived Benefits and Risks of Artificial Intelligence in Auditing among Practising Accountants in [City].

SECTION 2: MODEL CHAPTER ONE

1.1 Background to the Study (model text, rewrite in your own words)

Artificial intelligence (AI) refers to computer systems that perform tasks that normally require human intelligence, such as recognising patterns, understanding language, making predictions and learning from data. In accounting, AI and related technologies, such as robotic process automation and machine learning, are used to process invoices, reconcile accounts, classify transactions, detect unusual items and possible fraud, and analyse large volumes of data. In auditing, AI tools allow auditors to examine whole populations of transactions instead of samples (Kokina and Davenport, 2017). Generative AI tools, such as large language models, can draft reports, explain standards and answer questions, although their answers can contain errors.

These changes affect what employers expect from accounting graduates. Routine bookkeeping tasks are increasingly automated, and studies of the future of work have suggested that many routine accounting tasks are highly susceptible to automation (Frey and Osborne, 2017). At the same time, demand is growing for accountants who can use data analytics tools, interpret the results of automated systems and exercise professional judgement. Professional bodies, such as the Institute of Chartered Accountants of Nigeria (ICAN), have increasingly referred to technology and data skills in their programmes.

Accounting students are the future of the profession. Their awareness of AI, their beliefs about its usefulness and ease of use, and their concerns about jobs and ethics will influence whether they develop the skills needed to work with these tools. The Technology Acceptance Model (Davis, 1989) and the Unified Theory of Acceptance and Use of Technology (Venkatesh et al., 2003) provide established ways of studying such perceptions. This study therefore examines the perception of accounting students on the use of artificial intelligence in accounting practice.

1.2 Statement of the Problem (model)

AI is changing accounting practice, but many Nigerian accounting curricula still focus mainly on manual and traditional computerised accounting. If students are unaware of AI, doubt its usefulness, or fear that it will take their jobs, they may not seek the skills that employers increasingly need. Little is known about how accounting students in [institution] perceive AI in accounting, how ready they are to use it, and what concerns they have. This study addresses that gap.

1.3 Objectives of the Study

The main objective is to examine the perception of accounting students on the use of artificial intelligence in accounting practice. The specific objectives are to:
1. determine students' level of awareness of AI applications in accounting;
2. examine the influence of perceived usefulness on students' intention to use AI in accounting;
3. examine the influence of perceived ease of use on students' intention to use AI in accounting;
4. examine students' concerns about the effect of AI on employment and professional ethics.

WHAT THE FULL GUIDE CONTAINS

The complete guide continues with:
- research questions and null hypotheses matched to each objective;
- significance, scope, limitations and definitions of terms;
- a Chapter Two map: concepts to define, the theoretical framework, how to build the empirical review, and a model statement of the research gap;
- a full Chapter Three plan: design, population, a worked sample-size calculation, sampling technique, validity, reliability and the statistical test for each hypothesis;
- a ready-to-adapt draft questionnaire (or data collection instrument);
- Chapter Four table templates with guidance on interpreting and discussing results;
- a Chapter Five guide to the summary, conclusion and recommendations;
- a list of real starting references, plus a checklist of common supervisor corrections.

Please note: this is a research guide and framework to help you plan and write your own project. It does not contain invented data or results. You collect your own data and write Chapters Four and Five from your own findings.