A percepcão dos estudantes de Ciências Contábeis sobre a ultilização da inteligência artificial

Abstract

This study aimed to analyze how Accounting students perceive the use of artificial intelligence in the academic training process and in their future professional practice. The research was conducted through a questionnaire applied to students from different stages of the course, addressing aspects such as their level of familiarity with AI tools, the most common purposes of their use, the perceived benefits, and the limitations pointed out by the participants. The results showed that, although many students recognize the advantages of AI, such as time savings and improved understanding of content, the adoption of this technology is still limited, with a significant portion of students having never used AI tools. In addition, most students reported having an intermediate level of knowledge about AI, indicating the need to enhance the teaching of this technology in accounting undergraduate programs. The study also revealed that, although widely known tools such as ChatGPT are popular among students, the application of AI in more specialized areas, such as auditing and financial statement analysis, is still limited. Regarding the future of AI in the accounting profession, students believe that the technology will not replace professionals but will instead complement their roles, especially in repetitive tasks and in the analysis of large volumes of data. This study highlights the importance of integrating AI more practically into the Accounting curriculum, preparing students for the challenges and opportunities of the digital job market.