Cultivating sustainability-minded accountants using an artificial intelligence (AI) powered personalized learning tool for enhancing accounting education
摘要
Amid increasing global sustainability emphasis, there have been calls for universities to integrate sustainability into teaching curricula. Specifically, accounting disciplines are expected to groom and produce sustainability-conscious graduates, owing to accountants’ recognition as key players in advancing sustainable practice. Yet traditional accounting continued to struggle with integrating sustainability education, leaving students and graduates ill-equipped with the necessary skills to address sustainability challenges in the workplace. Using an AI-powered personalized pedagogical chatbot tool, this study introduces undergraduate accounting students to sustainability accounting concepts. Thereafter, we examined the chatbot’s effectiveness in enhancing sustainability accounting education to foster sustainability-conscious accountants. Guided by constructivist and human capital theories, the study employed a single-group pre-test/post-test pre-experimental design and survey instrument to gather perception-based data from 203 students at Kwara State University in Nigeria. Findings revealed a low baseline knowledge about sustainability accounting prior to chatbot intervention and a significant improvement in student performance post-intervention, indicating the chatbot was instrumental in fostering sustainability knowledge. Additionally, confirmation that the tool fosters active learning, knowledge and skills development, and enhanced employability value. This study contributes to sustainability accounting education and aligns with Sustainable Development Goals (SDGs) 4 (quality education), 9 (industry, innovation, and infrastructure), and 17 (partnerships for the goals). The study lends credence to aligning digital transformation with sustainability literacy, offering a transformative solution to the challenges of sustainability practice in the realm of accounting education in an emerging context. It has implications for higher institutions, government, education regulators, ministries, and professional bodies.