Requirements for Integrating Artificial Intelligence Technologies into Accounting Education in Libyan Universities From the Perspective of Faculty Members :(A Case Study of the Faculty of Economicsand Commerce, Elmergib University)

Abstract

The study aimed to identify the requirements for integrating artificial intelligence techniques in accounting education at Libyan universities. The study adopted the descriptive approach, and to achieve this goal, case study, personal interviews, and observation were used to understand the phenomenon, where data were collected through direct personal interviews with the study sample, which included a group of accounting faculty members at the Faculty of Economics and Commerce, Al-Marj University.

The study concluded with a set of results, the most important of which are: establishing specialized legal bodies to govern the use of artificial intelligence in higher education, providing a suitable digital infrastructure that includes computer labs and stable, fast internet networks, developing accounting curricula to include artificial intelligence applications related to the accounting field.

The study recommended a set of recommendations, the most important of which are: the need to develop study curricula to include concepts and applications of artificial intelligence techniques in accounting, providing the technical infrastructure (devices, programs, internet, educational platforms) to support the use of these techniques, and organizing training courses for faculty members on using artificial intelligence tools in teaching and assessment.