Factors affecting knowledge and attitude in the use of Artificial intelligence (AI) in Accounting of Accounting student (regular semester) Valaya Alongkorn Rajabhat University under royal patronage

Abstract

Nowadays, life has been led by technology to help work faster. The accounting profession is the same. Artificial intelligence (AI) technology has been used to add value to operations. It helps humans think, which will focus on data processing and analysis. The objective is to study the factors affecting the knowledge and attitudes of accounting students about the use of artificial intelligence (AI) in accounting. And to be a guideline for developing and promoting students to have better knowledge, understanding, skills, and characteristics. The quantitative research model was used. The sample group used in this research was 64 undergraduate students in the field of accounting.

          The research results found that the factors affecting the knowledge and attitudes of accounting students about the use of artificial intelligence (AI) in accounting work of accounting students are in 2 aspects: knowledge and attitude. The factor with the highest average value is the attitude towards the use of artificial intelligence (AI) in accounting work at a moderate level. Most students are first-year students who lack experience in using artificial intelligence in accounting work. The results of this study are useful for improving the curriculum to be up-to-date and in line with the needs of the labor market. Knowledge of digital accounting, accounting programs used in modern organizations, increasing knowledge of accounting-related technologies, using computer accounting programs, data analysis software and cloud systems, encouraging students to participate in online courses, seminars and self-learning. Students will have knowledge, attitudes and characteristics appropriate for the accounting field.