Shaping students' academic and character to face the VUCA era through the integration of artificial intelligence-based accounting learning
DOI:
https://doi.org/10.24071/icre.v1i1.5Keywords:
accounting education, AI-integrated learning, learning model, student characterAbstract
In the era of Volatility, Uncertainty, Complexity, and Ambiguity (VUCA), education must swiftly adapt, particularly within the field of accounting. While traditional methods have focused on equipping students with technical knowledge and skills, these can now be performed efficiently by Artificial Intelligence (AI) tools. This shift presents both a challenge and an opportunity to leverage AI not only to enhance students' academic understanding but also to cultivate the essential character needed for the future. This research addresses how an AI-integrated learning model can shape students for the VUCA era. The objective of this mixed-method study is to explore the impact of integrating an AI-based learning model into accounting education. Using a descriptive quantitative approach, data were collected through questionnaires and interviews with 19 Economics Education students, Satya Wacana Christian University, who took a concentration in accounting. These findings suggest that AI-integrated models can improve students' understanding of complex accounting material. Furthermore, these models also aid students in critical thinking, adaptability, and problem-solving. The research shows that an AI-based approach can successfully prepare students to be both academically competent and professionally resilient when implementation includes explicit AI literacy instruction, theory-practice integration through simulations and case studies, and pedagogical frameworks that position AI as a catalyst for higher-order thinking.
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