Accounting teachers’ voices on the integration of ChatGPT in Accounting Education: A Case of South Africa

Abstract

This empirical study seeks to explore the perspectives of accounting teachers regarding the opportunities, challenges, and threats associated with integrating generative AI tools such as ChatGPT in accounting classrooms. The inquiry is particularly urgent in light of the findings of the World Economic Forum, which indicate that the South African education system remains at a rudimentary stage regarding the full adoption and complete utilization of Fourth Industrial Revolution (4IR) technologies such as ChatGPT. Despite national policy shifts and global momentum toward digitized education, the practical integration of technologies such as ChatGPT in classrooms and their potential role in developing soft skills within accounting education remain largely uncharted. To gain insights from five purposefully selected accounting teachers, this qualitative case study was framed within the Unified Theory of Acceptance and Use of Technology (UTAUT) and employed semi-structured interviews for data collection. The thematic analysis of the findings revealed that teachers expressed concern regarding their digital and pedagogical competencies to integrate ChatGPT into curriculum practices meaningfully, the inadequacy of digital infrastructure, exacerbating social inequalities among learners, diminished teacher autonomy, and the potential threat to their employment. The study urges governments, particularly those of developing countries, to invest in developing human, technical, and financial capacities to enable teachers to adopt and utilize ChatGPT’s potential fully. This research contributes to the growing body of knowledge on how secondary accounting teachers can harness the capabilities of generative AI to enhance the accounting education experience.

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