人工智能融入会计教学的范围综述

摘要

本研究以范围综述的方式，系统考察人工智能融入会计教育的路径、正在演变的教育情境，以及这一过程对未来会计从业者培养可能产生的变革性影响。研究遵循 Arksey 与 O'Malley 提出的范围综述框架，并依据 PRISMA-ScR 指南，在 Google Scholar、ScienceDirect、Web of Science、Scopus、IEEE Xplore、SpringerLink 与 ACM 数字图书馆七个数据库检索1995—2024 年发表的文献，经去重、题录初筛与全文复核，最终纳入 22 项研究（期刊论文 18 篇、会议论文 4 篇）。主题分析归纳出六大主题：人工智能融入会计课程体系、教师准备度与人工智能应用培训、人工智能对学生学习与参与的影响、会计课程与行业需求的对接、人工智能应用中的伦理与隐私问题，以及未来研究方向。结果显示，人工智能在提升学生学习参与度、促进深度学习、推动课程与行业需求对接、借助创新工具提高教学效率等方面具有变革潜力；但教师准备不足、课程重构复杂、变革阻力以及人工智能应用中的伦理问题等挑战依然突出。本研究认为，需要学界、行业与政策制定者协同推进，形成具有适应性与前瞻性的教学策略，并建立稳健的伦理框架，使学习者具备在技术驱动的动态职业环境中立足所需的知识与能力。

Abstract

This scoping review comprehensively explores how artificial intelligence (AI) is being incorporated into accounting education, examining the evolving educational setting and its potentially transformative impact on the development of future accounting professionals. Following the Arksey and O'Malley methodology and the PRISMA-ScR guidelines, this review systematically synthesizes a diverse set of academic literature to determine major trends, new opportunities, and long-standing challenges of integrating AI into accounting pedagogical practices. Key findings demonstrate AI's transformative potential in enhancing student engagement, fostering deeper learning, aligning educational curricula with contemporary industry demands, and improving teaching efficiency through innovative tools and techniques. However, substantial challenges persist, including faculty preparedness, the complexity of curriculum redesign, resistance to change, and critical ethical considerations surrounding the use of AI in education. These findings emphasize the multifaceted nature of integrating AI into accounting pedagogy. The review emphasizes the need for cooperation between academia, industry practitioners, and policymakers to develop adaptive, forward-thinking pedagogical strategies and establish robust ethical frameworks. These efforts are essential to equip learners with the skills and competencies required to thrive in a dynamic, technology-driven professional environment.