A reflection on opportunities for a radical change in accounting education in the era of AI

Despite five decades of calls for reform and development in accounting education, the curriculum, teaching methods, and assessments at higher education institutions have undergone minimal change. This inertia is largely due to the need to satisfy the technical requirements of professional bodies, institutional constraints, and learner perceptions. However, recent discourse surrounding advances in Artificial Intelligence (AI) and the evolving landscape of higher education presents a timely opportunity for a radical change in accounting pedagogy—both at the university and professional levels. This shift has the potential to address the issues associated with the functionalist view of accounting profession. By leveraging AI to automate routine tasks and enhance the strategic contributions of accountants, we advocate for the adoption of a dialogic approach to accounting education. This approach can stimulate learners to cultivate the skills necessary for authentic engagement with society. Specifically, dialogic forms of accountability encourage students to appreciate societal power differentials and the heterogeneity of stakeholders’ interests, fostering a more inclusive and socially responsive mindset. As a result, learners are more likely to engage constructively in ongoing discussions about the ethical and social responsibilities of accountants and businesses. In this chapter, we critically evaluate existing literature on accounting education and explore the challenges and opportunities emerging from technological advancements. We argue for the integration of dialogic pedagogy in universities as a means of broadening students’ understanding of the inherently social nature of accounting.