AI技术冲击感知对会计专业学生职业信心的影响研究

Research on the Impact of AI Technology Shock Perception on Accounting Students’ Career Confidence

摘要: 人工智能在财务领域的深度应用正在重塑会计职业能力结构。本研究基于社会认知职业理论，构建“AI技术冲击感知 → 数字能力 → 职业信心”中介模型，对91份高校会计专业学生问卷进行分析。结果表明：AI技术冲击感知对职业信心的直接负向影响不显著；数字能力对职业信心具有显著正向影响；AI技术冲击感知显著促进数字能力提升；数字能力在二者之间发挥完全中介作用。研究表明，AI技术冲击并非直接削弱学生职业信心，而是通过激励数字能力提升间接增强职业信心。

Abstract: The deep application of artificial intelligence in the financial field is reshaping the professional competence structure of accounting. Based on the Social Cognitive Career Theory (SCCT), this study constructs a mediation model of “AI technology shock perception → digital competence → career confidence” and analyzes survey data from 91 accounting undergraduates. The results show that: the direct negative effect of AI technology shock perception on career confidence is not significant; digital competence has a significant positive impact on career confidence; AI technology shock perception significantly promotes the improvement of digital competence; and digital competence plays a fully mediating role between the two. The findings indicate that AI technology shock does not directly weaken students’ career confidence, but rather indirectly enhances it by motivating the improvement of digital competence.