DOWNLOAD THE COMPLETE PROJECT

9 Users found this project useful

Effect of Artificial Intelligence Literacy on Accounting Students’ Ability to Use AI Responsibly for Academic Tasks in Nigerian Universities

Abstract

The increasing use of artificial intelligence in education has created new opportunities for students to support learning, research, writing, information processing, and other academic activities. Artificial intelligence literacy provides students with knowledge of AI concepts, applications, capabilities, limitations, ethical considerations, and appropriate methods of using AI-powered tools. However, inadequate AI literacy may result in inappropriate dependence on AI, misuse of generated information, academic integrity concerns, and poor judgment when completing academic tasks. This study examines the effect of artificial intelligence literacy on accounting students’ ability to use AI responsibly for academic tasks in Nigerian universities. The study is aimed at determining whether AI literacy improves students’ ability to use artificial intelligence appropriately, critically, ethically, and effectively in their academic activities. Artificial intelligence literacy involves students’ understanding of how AI systems operate, the types of tasks they can perform, the limitations of AI-generated outputs, and the principles guiding responsible AI use. AI literacy education can expose students to AI applications for information searching, idea generation, summarization, academic writing support, data organization, and learning assistance. It can also provide students with knowledge of information verification, privacy, transparency, academic integrity, and appropriate attribution when using AI-generated content. Such knowledge can help students distinguish between acceptable academic assistance and inappropriate reliance on artificial intelligence. Students’ ability to use AI responsibly for academic tasks refers to their capacity to apply AI tools appropriately while maintaining academic integrity, independent judgment, accuracy, and responsibility. Responsible use includes verifying AI-generated information, avoiding the submission of unverified or misleading content, protecting sensitive information, following institutional academic policies, and using AI as a support for learning rather than as a replacement for students’ own intellectual effort. Artificial intelligence literacy may strengthen these abilities by providing students with the knowledge required to understand both the benefits and limitations of AI technologies. Adequate literacy may therefore enable accounting students to make more informed decisions about when and how AI should be used in academic activities. The study will adopt a survey research design. The population will consist of Accounting Education students in selected Nigerian universities, from which an appropriate sample will be selected using a suitable sampling procedure. Data will be collected through a structured questionnaire designed to measure students’ level of artificial intelligence literacy and their ability to use AI responsibly for academic tasks. The instrument will be subjected to appropriate validity and reliability procedures before administration. Data collected will be analyzed using descriptive statistics and an appropriate inferential statistical technique to determine the effect of artificial intelligence literacy on students’ responsible use of AI for academic tasks. The study is expected to establish that artificial intelligence literacy has a positive effect on accounting students’ ability to use AI responsibly for academic tasks. Students with higher levels of AI literacy are expected to demonstrate greater awareness of appropriate AI applications, limitations, information verification, academic integrity, and responsible use practices. The study may further establish that students who understand how AI tools operate and the risks associated with their use are better able to exercise independent judgment when incorporating AI into academic activities. The findings are expected to have implications for the teaching and learning of Accounting Education in universities. Accounting lecturers may need to incorporate AI literacy into relevant accounting, research, information technology, and academic skills courses. Practical activities involving AI-supported research, content verification, prompt development, source evaluation, and ethical decision-making may help students understand responsible applications of AI in academic settings. Such approaches may also enable students to develop the digital competencies required to use emerging technologies without compromising independent learning and academic standards. The study is expected to be significant to accounting students, lecturers, university management, curriculum developers, research supervisors, and other stakeholders in higher education. Students may benefit from improved knowledge and responsible AI-use skills, while lecturers and research supervisors may gain insight into the need to guide students in appropriate applications of artificial intelligence. Curriculum developers may use the findings to strengthen AI literacy and digital responsibility within Accounting Education programmes. The study may also contribute to preparing graduates who can use emerging technologies responsibly in both academic and professional environments. The study recommends that universities should strengthen artificial intelligence literacy within Accounting Education programmes by providing students with structured education on AI applications, limitations, ethical considerations, information verification, and academic integrity. Lecturers should use practical exercises and real academic scenarios to teach students how to evaluate and responsibly apply AI-generated outputs. Students should also be encouraged to maintain independent thinking, verify information, and comply with institutional requirements when using AI tools. The study concludes that effective artificial intelligence literacy can improve accounting students’ ability to use AI responsibly for academic tasks and prepare them for responsible engagement with AI-driven technologies.

Keywords: Artificial Intelligence Literacy, Accounting Students, Responsible AI Use, Academic Tasks, Artificial Intelligence, AI Education, AI Competence, Digital Literacy, Academic Integrity, AI Ethics, Information Verification, Responsible Technology Use, Digital Competence, Academic Learning, Accounting Education