Embedding Active AI Literacy Training in Accounting Curricula

As artificial intelligence becomes increasingly prevalent in higher education, pedagogical focus is shifting toward teaching students to engage with these generative technologies responsibly. The core syllabus of the accounting modules remains unchanged; instead, a targeted AI-related task is embedded within the existing curriculum to transform how students interact with any generative technologies. The AI task activity is designed to move students from being passive consumers of AI outputs to active, critical auditors of AI content. Rather than using generative technologies as a shortcut for ready-made answers, the embedded AI-related task leverages the existing accounting context to foster structured reasoning and responsible AI usage.

Students act as critical ‘auditors’ by applying cognitive frameworks. Before interacting with the generative technology, they follow structured steps to plan, organize, and clarify their own thinking to formulate focused prompts. This ensures that AI functions exclusively as a tool for exploration and clarification rather than a substitute for students’ reasoning. By intentionally framing the interaction from the outset, students are properly positioned to verify terminology, evaluate algorithmic accuracy, and integrate AI guidance with their own conceptual understanding. Ultimately, this approach equips students with essential AI literacy without altering the fundamental accounting curriculum.