Evaluating Faculty Perspectives on the Science of Teaching Accounting and Law in the Age of Artificial Intelligence: Culture, Issues and Technological Challenges
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The rapid advancement of Artificial Intelligence (AI) across economic and institutional domains has significantly transformed the way knowledge is generated, processed, and applied within professional disciplines. Accounting education is increasingly influenced by these technological developments as artificial intelligence reshapes financial reporting systems, auditing processes, and the analytical frameworks that underpin accounting knowledge. Similar transformations have been observed in professional disciplines such as legal education, where the availability of digital databases, automated research tools, and AI-enabled analytical systems has altered the traditional role of faculty from knowledge transmitters to facilitators of critical reasoning and professional judgment. Insights from the broader literature on professional education suggest that technological change challenges long-standing pedagogical models across disciplines and requires institutional adaptation. Legal education has experienced similar kind of transformations, where the proliferation of digital legal databases and AI-supported analytical tools has altered the traditional role of faculty from knowledge transmitters to facilitators of critical reasoning and professional judgment. As digital accounting platforms, automated auditing tools, and predictive financial analytics become integral to modern accounting practice, universities are compelled to reconsider traditional approaches to accounting pedagogy and curriculum design. While the integration of AI technologies into accounting education offers substantial opportunities for enhancing analytical capabilities and data-driven decision making, it also presents important challenges concerning curriculum adaptation, faculty preparedness, and institutional support mechanisms. This study investigates the perspectives of accounting faculty regarding the evolving landscape of accounting education in the era of artificial intelligence. Using a structured questionnaire distributed among accounting faculty across Indian universities, the study captures quantitative and qualitative insights into pedagogical practices, institutional readiness, and technological challenges in accounting education. The findings reveal that while faculty members recognise the transformative potential of AI in strengthening accounting information systems and financial analysis capabilities, significant gaps remain in training, digital infrastructure, and curriculum integration. By linking technological developments with the evolving nature of accounting knowledge and education, the study contributes to the broader theoretical discourse on how artificial intelligence is reshaping accounting education and the future development of accounting theory in digitally driven economic environments.
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