THE IMPACT OF ARTIFICIAL INTELLIGENCE LITERACY ON THE LEARNING OUTCOMES OF ACCOUNTING-AUDITING MAJOR STUDENTS: A PROPOSED RESEARCH MODEL

Abstract

The emergence of artificial intelligence (AI) has transformed our daily lives today, encompassing both learning and research. Knowledge of artificial intelligence literacy (AIL) has become essential for students amid the current rapid digital transformation in Vietnam and globally, particularly for those majoring in Accounting - Auditing, a field significantly influenced by artificial intelligence. Drawing on a review of related studies in Vietnam and internationally, this research proposed a conceptual model examining the impact of AIL on the learning outcomes of Accounting - Auditing students. Building on our proposed research model, future studies could conduct quantitative data validation using large samples to draw conclusions regarding this relationship.