The students' and graduates' perception of the potential usefulness of Artificial Intelligence (AI) in the academic curricula of Finance and Accounting Courses

Barbara Grabińska, Mariusz Andrzejewski, Konrad Grabiński


The application of computer-based technologies in academic education has at least three decades of history and experience. In some study fields, it has been present since the very beginning, while in others it has become a necessity only in recent years. The ongoing technological revolution is disrupting the traditional professions with fundamental changes and - in some cases - even with the threat of disappearance of jobs. The finance and accounting professions are expected to undergo a technological change in the near future. While the changes are visible at the corporate level, university education seems to lag one step behind. We conducted a study among the students and graduates of the finance and accounting line of studies at the Cracow University of Economics. Using regression analysis, we investigate the perception of the usefulness of courses providing knowledge on new technologies like Artificial Intelligence (AI). We use a unique Polish setting, which is a leader in terms of outsourcing services. Our findings show that both students and graduates are aware of the importance of technological change. The courses teaching basic subjects are essential, but the current expectations are much higher in terms of the application of new technology based on AI in finance and accounting.

Keywords: higher education, finance and accounting education, student preferences, university curricula, Artificial Intelligence


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Barbara Grabińska

The author is an assistant professor at the Department of Finance and Financial Policy at the Cracow University of Economics. She holds a Ph.D in Economics. She has completed research internships at universities in the USA, Romania and Slovakia. She is currently engaged in research projects on the Reform of the Student Financial Support System (National Center for Research and Development) and Socio-economic Consequences of the Fourth Industrial Revolution (Ministry of Education and Science - Regional Initiative of Excellence). Her research interests and publications focus on the issues of financing science and higher education, R&D and financial policy.

Mariusz Andrzejewski

The author works as an associate professor at the Cracow University of Economics, where he also is also head of the Department of Financial Accounting. He is a graduate of three faculties: Accounting at the Faculty of Management of the Cracow University of Economics, Automatics and Robotics with a specialization in Artificial Intelligence and Computer Science at the Faculty of Electrical Engineering, and Automatics and Electronics of the University of Science and Technology in Cracow. He has held foreign scientific internships, at the University of Dayton (USA) and elsewhere. He is the author or co-author of over 150 scientific publications and several dozen economic expert opinions. He is a member of the European Accounting Association (EAA) and the International Association for Accounting Education & Research (IAAER). He is Chairman of the Supervisory Board of PKP Polskie Linie Kolejowe S.A., and Chairman of the Supervisory Board of INSTAL Kraków S.A., a company listed on the Warsaw Stock Exchange. He is also a member of the supervisory board of the largest bank in Poland - PKO BP.

Konrad Grabiński

The author is a faculty member of the Department of Financial Accounting at the Cracow University of Economics and president of the Regional Office of the Polish Accounting Association. He was awarded a scholarship on the international program IAAER Deloitte Scholar. He is a member of the European Accounting Association and an author of numerous papers on accounting and finance. He has been involved for many years in co-operation with the National Bank of Poland, providing the educational program "Euro-zone functioning mechanisms". He has been actively engaged in implementing an academic path for CIMA and ACCA qualifications for CUE students. In 2014 he received an award as co-author of the best book in the field of accounting in Poland. He has been a Professor at CUE since 2018.

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Grabińska, B., Andrzejewski, M., & Grabiński, K. (2021). The students' and graduates' perception of the potential usefulness of Artificial Intelligence (AI) in the academic curricula of Finance and Accounting Courses. e-mentor, 5(92), 16-25.