Artificial Intelligence in Education and Accounting Education: A Systematic Literature Review

Authors

  • Muhammad Rayhan Fathurrahman Department of Accounting, Faculty of Economics and Business, Lambung Mangkurat University, Banjarmasin, Indonesia Author
  • Dzulfikar Ali Akbar Department of Accounting, Faculty of Economics and Business, Lambung Mangkurat University, Banjarmasin, Indonesia Author
  • Muhammad Agung Putra Ansar Department of Accounting, Faculty of Economics and Business, Lambung Mangkurat University, Banjarmasin, Indonesia Author
  • Ramoti Stevan Carlos Pakpahan Department of Accounting, Faculty of Economics and Business, Lambung Mangkurat University, Banjarmasin, Indonesia Author
  • Ramoti Stevan Carlos Pakpahan Department of Accounting, Faculty of Economics and Business, Lambung Mangkurat University, Banjarmasin, Indonesia Author

Keywords:

Accounting education, Artificial intelligence, Generativ AI, AI Literacy, Systematic Literature Review

Abstract

Artificial intelligence, especially generative artificial intelligence, has transformed learning practices, assessment, digital literacy, and educator readiness. This study aims to synthesize recent research on the use of AI in education and its implications for accounting education. The method used is a Systematic Literature Review guided by the PRISMA 2020 flow. The review corpus consists of 40 open-access DOI-assigned articles on AI in education published between 2022 and 2026, plus one contextual article on local government financial performance as a bridge to public-sector accounting issues in Indonesia. The analysis was conducted using thematic synthesis. The findings reveal seven dominant themes: AI adoption and acceptance, generative AI integration, AI literacy and ethics, learning outcomes and student engagement, teacher and lecturer readiness, AI for inclusion, and AI in assessment and learning analytics. In the context of accounting education, AI has the potential to strengthen problem-solving, data analysis, accountability, and students' professional readiness.

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Published

2026-04-30

Issue

Vol. 1 No. 1 (2026): Journal of Business Analytics and Digital Economy

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Articles

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