The Relationship between the Level of Artificial Intelligence Knowledge in Accounting and Employability Skills Among Accounting Graduates

Abstract

Accounting graduates in the era of the Fourth Industrial Revolution face a lack of knowledge and skills in artificial intelligence (AI), which negatively impacts their employability in a job market increasingly reliant on advanced technology. Although these graduates possess basic technical skills, they often do not understand the potential of AI in enhancing efficiency and accuracy in accounting, which could open up broader career opportunities. This study aims to examine the relationship between the level of AI knowledge related to accounting and employability skills among accounting graduates, focusing on technological and technical skills. The study employs a quantitative design with a correlational approach, conducted through a survey involving the distribution of questionnaires. The respondents included 210 Diploma in Accounting graduates from various polytechnics in Malaysia, showing a significant positive correlation between AI proficiency and the enhancement of technological and technical skills in graduates' employability. Analysis using SPSS software and Spearman's correlation test revealed a p-value < 0.01, indicating a very strong relationship between knowledge of artificial intelligence (AI) and employability skills. The level of AI knowledge among accounting graduates recorded a mean score of 4.01 (high). For employability skills, the mean score for the technology skills aspect was 4.09 (high), and for the technical skills aspect, it was 4.02 (high). The correlation indicated a significant positive relationship between AI knowledge and technological skills (rho = 0.567) as well as a moderate positive relationship with technical skills (rho = 0.534). In conclusion, the findings of this study contribute significantly to the development of accounting education curricula, suggesting improvements that incorporate AI elements more deeply, thereby helping graduates to compete more effectively in the digital accounting landscape. This study also paves the way for further research into the practical applications of AI in the accounting sector and how educational institutions can equip graduates with the necessary skills to face the challenges of the future industry.