国外人工智能对会计教育的影响研究综述
A Review of Studies on the Impact of Artificial Intelligence Abroad on Accounting Education
DOI: 10.12677/ae.2026.1661113, PDF,    科研立项经费支持
作者: 谢铠蔓, 陈宣伊：湖南科技大学商学院，湖南 湘潭；于 盈：湖南应用技术学院经济管理学院，湖南 常德
关键词: 人工智能；会计教育；课程体系；教学模式；能力评价；Artificial Intelligence； Accounting Education； Curriculum System； Teaching Mode； Ability Evaluation
摘要: 人工智能与会计教育的融合是高校会计专业教学基本建设的重要方向，科学的融合体系有助于提高AI时代会计专业人才培养质量。随着RPA、机器学习等技术在财务流程中的普及，国外人工智能与会计教育的融合实践逐渐完善，相关研究成果也在不断增加。为系统梳理相关研究，本文采用了系统性的文献综述方法。基于近些年国外人工智能对会计教育影响的研究成果，分析人工智能与会计教育融合的理论基础、核心影响维度及研究争议的总体特征，及其对中国会计教育改革的启示。
Abstract: The integration of artificial intelligence (AI) and accounting education is a crucial direction for the fundamental construction of accounting program teaching in universities. A scientific integration system helps improve the quality of accounting talent cultivation in the AI era. With the widespread adoption of technologies such as Robotic Process Automation (RPA) and machine learning in financial processes, the integration of AI and accounting education abroad has gradually matured, and related research findings have been continuously increasing. To systematically review this research, this paper adopts a systematic literature review method. Based on recent research findings on the impact of AI on accounting education abroad, this review analyzes the theoretical foundations, core dimensions of impact, and overall characteristics of research controversies regarding the integration of AI and accounting education, as well as its implications for the reform of accounting education in China.
文章引用：谢铠蔓, 陈宣伊, 于盈. 国外人工智能对会计教育的影响研究综述[J]. 教育进展, 2026, 16(6): 171-179. https://doi.org/10.12677/ae.2026.1661113

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