Abstract:
This article explores how artificial intelligence transforms accounting education by serving as both a digital assistant and an intelligent instructional tool. It identifies three key areas of integration: supporting teaching through content generation and simulations, enhancing learning via personalized feedback and adaptive practice, and aiding assessment through automated evaluation. The study highlights risk such as algorithmic errors, bias, academic integrity issues and gaps in educators’ digital skills. CZU: 004.8:[378.147:657]; JEL: A 20, A 40
Description:
ȚUGULSCHI, Iuliana. Impactul inteligenței artificiale asupra procesului de predare-învățare a contabilității: de la asistent digital la instrument pedagogic = Impact of Artificial Intelligence of the Accounting Teaching and Learning Process from Digital Assistant to Pedagogical Tool. Online. In: Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu, ediţia a 4-a, Chişinău, 14 noiembrie 2025: Culegere de teze științifice. Chişinău: SEP ASEM, 2025, pp. 58-60. ISBN 978-9975-168-57-1 (PDF). Disponibil: https://doi.org/10.53486/isc2025.15
