ACCOUNTING STUDENTS’ ATTITUDES TOWARD ARTIFICIAL INTELLIGENCE IN THE CONTEXT OF DIGITAL TRANSFORMATION: A SOCIO-DEMOGRAPHIC STUDY

Abstract

The aim of this study is to examine the attitudes of university students taking accounting courses toward artificial intelligence within the framework of demographic variables and to determine whether these attitudes differ significantly according to various socio-demographic factors. The study was conducted with students taking accounting courses at Harran University. The research data were collected through a questionnaire technique, and an artificial intelligence attitude scale was utilized in the study. In the analysis of the data, normality, reliability, and factor analyses were performed, in addition to independent samples t-test and one-way ANOVA analyses. The findings revealed that the students’ attitudes toward artificial intelligence were generally positive. According to the analysis results, students’ attitudes toward artificial intelligence differed significantly in terms of education level and personal computer ownership. In contrast, no significant differences were identified with respect to gender, type of high school graduated from, duration of computer usage, and the location most frequently used for internet access. The findings indicate that the importance of digital transformation and artificial intelligence applications in accounting education has been increasing steadily. In this regard, it is considered important to restructure accounting education programs in line with digital technologies and artificial intelligence applications. Furthermore, improving students’ access to technological resources and expanding practice-oriented artificial intelligence training programs are recommended.