Academic Administration Guidelines for Using Artificial Intelligence-Assisted Teaching in Accounting subject of Shanxi University of Finance and Economics, China

Abstract

The objectives of this research were: 1) to investigate problems and needs of academic administration of artificial intelligence-assisted teaching in accounting, and 2) to develop academic administration guidelines for artificial intelligence-assisted teaching in accounting. For the investigation of problems and needs, the population was divided into 2 groups, namely; 1) 200 students and 2) 18 teachers. The sample groups for the investigation of problems and needs were divided into 2 groups; namely, 1) 133 students and 2) 18 teachers. The samples were obtained through stratified random sampling at the Accounting School of Shanxi University of Finance and Economics. Moreover, the 3 specialists were interviewed. The information and data collected were analyzed through the content analysis method and presented in terms of frequency, mean, and standard deviation. The rating scales were used to rate the degree or level of problems and needs. The findings indicated that: 1) the problems and needs of academic administration for using the AI-assisted teaching system at Shanxi University of Finance and Economics were at a "high" level, and 2) the developed academic administration guidelines of artificial intelligence-assisted teaching in Accounting School comprises of 5 units: 2.1) The background and objectives of academic administration for using artificial intelligence-assisted teaching in accounting subject, 2.2) The application for artificial intelligence-assisted accounting subject teaching, 2.3) Evaluation and monitoring for using artificial intelligence-assisted accounting subject teaching, 2.4) Security and privacy for using artificial intelligence-assisted accounting subject teaching, and 2.5) Measures and guidelines of the academic administration for using artificial intelligence-assisted teaching in accounting subject.