تأثیر هوش مصنوعی بر آموزش عالی و مهارتی حسابداری: ضرورت بازنگری در برنامه‌های درسی

In recent years, with the development of emerging technologies including artificial intelligence (AI), one of the most dynamic technologies of the fourth industrial revolution, the concept of guiding educational content in digital platforms and providing a digital learning experience has gained significant attention. The purpose of this study is to investigate the impact of AI on the higher and skill-based accounting education (AE) and the necessity of revising the accounting curriculum in higher education. This research applies a developmental approach, employs a survey-exploratory method, and investigates a statistical population comprising all professors, students, and professionals in the field of accounting. The study uses a stratified random method to sample participants. The data collection employed a semi-structured questionnaire comprising 6 dimensions and 30 items. The validity and reliability of the questionnaire were confirmed with a content validity index of 0.86 and a Cronbach’s alpha coefficient of 0.91, respectively. In the year 1403 (2024–2025), were collected and validated 195 questionnaires achieving a response rate of 50.7%. The data were analyzed using Excel and SPSS 25 software, employing correlation, mean and ANOVA method. The results indicated that the ChatGPT had the highest level of usage, Followed by Google Cloud AI and Power BI, particularly among the academic staff and university professors. The correlation analysis revealed a strong and positive relationship (0.529) between the necessity of curriculum changes and the development of AI-appropriate content. Furthermore, the mean test indicated consensus among the participants that the emergence of AI necessitates changes in education, course content, and the structure of AE. The assessment of challenges and obstacles to implementing AI in AE identified several major barriers, including lack of awareness, high costs, resistance to change, concerns about privacy and data security, sanctions and limited access, insufficient infrastructure, the potential for educational inequality, and a shortage of specialized personnel for training. Based on the findings, revising the accounting curriculum in higher education requires organizing seminars and conferences, promoting dialogue between university faculty and professional practitioners in designing need-based educational programs, and establishing collaborative networks between universities and industry through knowledge-based firms.