Thesis
Primary Author
NSOM CLOVIS NJINI
Subject Category
Artificial Intelligence and Accounting Practices in Universities
Institutional ID
MIUC-REP-382

ARTIFICIAL INTELLIGENCE AND ACCOUNTING PRACTICES IN UNIVERSITIES IN KENYA. A CASE OF MARIST INTERNATIONAL UNIVERSITY COLLEGE

College Institutional Repository Academic Archive

Abstract

The study aimed to analyse Artificial Intelligence and Accounting Practices in Universities in
Kenya. However, the following objectives were used as a guide for the study: to determine the role
of AI automation of accounting tasks in enhancing accounting practices, to find out the role of AI
auditing in enhancing accounting practices, and to find out the role of AI predictive analytics in
enhancing accounting practices in universities in Kenya a case of Marist International University
College. The study was based on technological innovation theory. However, the conceptual
framework was drawn to indicate the relationships between independent variables and dependent
variables. Conversely, the study used a descriptive survey design and questionnaires to collect data
from a sample of 20 employees of Marist International University College where 18 respondents
was a reported return rate. However, Statistical Program for Social Sciences (SPSS) version 22
was used to get descriptive statistics for this study. The study revealed that automation, AI in
auditing and predictive analytics for accounting impacts accounting practices in universities. The
study concludes with findings that emphasize actionable strategies for incorporating AI into
accounting curricula to prepare students for industry evolution. The study bridges the knowledge
gap on AI's transformative impact in accounting education within developing countries, offering
insights into best practices for adoption in similar contexts. "Further research should explore
specific AI applications within Kenyan private universities' accounting departments, investigating
the impact on curriculum design and student preparedness. Longitudinal studies could assess the
long-term effects of AI adoption on job roles and skills required for accounting professionals in
the region. Additionally, research is needed to address ethical considerations and develop
frameworks for responsible AI implementation in accounting practices.

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