The impact of artificial intelligence on enhancing compliance with International Accounting Education Standards (IES 2-6): Evidence from Algerian universities
The impact of artificial intelligence on enhancing compliance with International Accounting Education Standards (IES 2-6): Evidence from Algerian universities

Summary/Abstract: Research Question: Does the integration of artificial intelligence (AI) into accounting education influence Algerian universities’ compliance with the International Accounting Education Standards (IES 2–6)? Motivation: Although AI in Education is attracting global attention, there is little evidence in the literature, notably in Middle East and North Africa (MENA) countries, concerning the role of AI in aligning accounting education with international standards. This study addresses this gap in the Algerian context, where the Algerian Ministry of Higher Education and Scientific Research has mandated universities to integrate AI into their curricula.Idea: This study explores the impact of AI integration into accounting education on enhancing adherence to technical, professional, ethical, practical, and assessment-related competencies, as outlined in IES 2 through IES 6.Data: Data were collected from 212 accounting professors at Algerian universities from February to May 2025.Tools: A questionnaire survey was used to collect data, whereas the analysis and hypothesis testing were performed using Partial Least Squares-Structural Equation Modeling (PLS-SEM).Findings: This study determined that integrating artificial intelligence into accounting education positively enhances compliance with international accounting education standards ranging from IES 2 to IES6. Contribution: This study provides the first empirical framework connecting AI adoption to IES compliance in accounting education in the Algerian context.

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