Investigating the impact of AI on accounting education: evaluating technological infrastructure and resource availability in South Africa.

Abstract

Artificial Intelligence (AI) is revolutionizing industries by automating routine tasks, enhancing data analysis, and enabling informed strategic decision-making. The accounting sector is no exception, where AI plays a critical role in increasing efficiency and improving outcomes. As AI adoption grows, integrating this technology into accounting education becomes essential to equip graduates with the skills required to thrive in a dynamic, technology-driven workforce. In South Africa, however, higher education institutions (HEIs) face numerous obstacles in achieving this integration. Challenges such as inadequate technological infrastructure, insufficient faculty expertise, and a pronounced digital divide marked by disparities between urban and rural regions significantly hinder progress. These issues exacerbate inequities in access to AI-driven learning tools and methodologies. This study leverages a systematic literature review (SLR), structured through the PRISMA framework, to assess the readiness of South African HEIs to incorporate AI in accounting education. Key factors evaluated include the availability of technological resources, the current state of faculty training, and the socioeconomic barriers impacting equitable adoption. The findings highlight stark disparities in resource distribution and training quality, underscoring the pressing need for systemic reforms. To address these challenges, the research recommends targeted interventions such as policy amendments to prioritize technology in education, substantial investment in upgrading infrastructure, and comprehensive capacity-building programs for educators. These strategies aim to close existing gaps, ensuring equitable access to high-quality AI education. Ultimately, such measures will empower South African HEIs to produce graduates equipped for global competitiveness, while also fostering socio-economic growth through an AI-literate workforce. Several South African universities are integrating AI into accounting education. Leading institutions include University of Pretoria, Johannesburg, UCT, Stellenbosch, Wits, NWU, CPUT, DUT, and UNISA. They use AI for tutoring, analytics, auditing, taxation, and remote learning. However, rural and underfunded institutions lag due to poor infrastructure and limited resources.