Acceptance students' through THE EFFECT OF DIGITAL

The gap

Evidence profile

Stated in the limitations and recommendations and future work sections of the source papers, classified as general, spanning 4 journals.

Supporting evidence — 4 representative gaps

• Artificial Intelligence Generators as Tools for Developing Academic Skills among University students (2026) · Acta Iadertina · doi

  In recent years, artificial intelligence (AI) has developed at an unprecedented pace, extending its influence to numerous aspects of daily life, including all levels of the educational system. The availability and practical applications of AI generators are transforming how students access information and engage in learning, presenting higher education institutions with a range of challenges. These challenges involve reconsidering academic skill development, rethinking the traditional roles of teaching and learning, and addressing ethical issues related to the use of emerging technologies. Integrating AI into educational systems marks a significant step in reshaping educational processes, promoting greater flexibility and accessibility. A study was conducted to examine the frequency and methods of AI generator use, as well as their perceived benefits and limitations, among the students (N=499) enrolled in the Teacher Studies, Early Childhood and Preschool Education, and Educational Rehabilitation programs at the Faculty of Education in Osijek. The findings indicate that students primarily utilize AI generators for academic support, including content clarification, text composition, translation, and summarization. ChatGPT emerged as the most widely used AI generator, likely due to its accessibility, user-friendly interface, and availability in a free version. Students generally express positive attitudes toward the use of AI generators, recognizing them as valuable tools for academic development and assessing their use as largely ethical. These results point to the necessity of integrating AI generators into higher education in a structured manner, with clearly defined educational objectives, ethical guidelines, and practical examples of application. ARTIFICIAL INTELLIGENCE AND DIGITAL EDUCATIONAL POLICY In recent years, artificial intelligence (AI) has developed significantly, extending its influence across all aspects of daily life, including all levels of the educational system. The availability and practical applications of AI generators are transforming how students access information and engage in learning, presenting higher education institutions with a range of challenges. These challenges involve reconsidering academic skill development, rethinking the traditional roles of teaching and learning, and addressing ethical issues related to the use of emerging technologies. Integrating AI into educational systems represents a significant step in reshaping educational processes by promoting greater flexibility and accessibility. Systematic efforts to enhance digital competencies are evident in various European initiatives and policy documents.

  generalstated in limitationsevidence 5/5
  Keywords: educational education students digital generators challenges academic ethical artificial intelligence including availability practical learning higher
• The Role of Artificial Intelligence in Teaching: Perspectives from Primary School Teachers (2026) · Journal Human Research in Rehabilitation · doi

  Description - part of the future in education - balanced approach - great opportunity - balance with traditional methods - AI - should not replace learning - become more passive - balance - do not replace basic processes like writing and reading - Help Students - supervision - replace teachers - assistive tool - Technology is developing rapidly - ready to use AI - concrete training on how to use it - ChatGPT - other applications - training - school - use of AI - infrastructure - big obstacle - challenge - longer experience - virtual reality in learning - new ideas - expand knowledge - reduces time - implement automatic assessments - immediate feedback - automate the assessment process - personalized exercises - needs of each student - increases motivation - student engagement - opportunity for interactivity - attractive - Students can become passive - AI to do 'copy-paste.' - their basic skills like reading and writing, can be damaged - dependence on technology - create a balance - technology serves as an aid - critical thinking - AI can increase enthusiasm - internet - lack of training - concerns about privacy - have clear rules for protecting privacy - detailed protocols about the use of AI in schools - respect students' rights - be in line with ethical norms - children's emotional and social development - appropriate environment THE ROLE OF ARTIFICIAL INTELLIGENCE IN TEACHING: PERSPECTIVES FROM PRIMARY SCHOOL…

  generalstated in recommendationsevidence 5/5
  Keywords: balance replace students technology training opportunity learning become passive basic like writing reading teachers school
• ASSESSMENT OF ACCOUNTING STUDENTS’ ACCEPTANCE AND USE OF ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN OYO STATE TERTIARY INSTITUTIONS (2026) · MAU INTERNATIONAL JOURNAL OF EDUCATIONAL FOUNDATIONS · doi

  Based on the findings of this study, the following recommendations were made: 1. Tertiary institutions in Oyo State should organize regular seminars, workshops, and orientation programmes to increase accounting students’ awareness and understanding of Artificial Intelligence technologies and their relevance to accounting education and practice. 2. Institutions should integrate AI-related courses such as data analytics, machine learning, accounting software applications, and intelligent financial systems into accounting curricula to improve students’ perceived usefulness of AI technologies. 3. School management should provide user-friendly AI learning platforms and practical training opportunities that will enhance students’ perceived ease of use of AI technologies in learning activities. 4. Lecturers and instructors should encourage positive attitudes toward AI technologies by incorporating AI-driven teaching methods, virtual simulations, automated assessment tools, and intelligent tutoring systems into classroom instruction. @ mauijef.com.ng (MAUIJEF), Mau International Journal of Educational Foundations Page 64 MAU INTERNATIONAL JOURNAL OF EDUCATIONAL FOUNDATIONS E-ISSN: 3121-8377 Volume 2, Issue 2, 2026 10.64290/mauijef.v2i2.61 5. Government and institutional authorities should improve digital infrastructure such as stable internet connectivity, electricity supply, computer laboratories, and access to educational technologies to facilitate students’ effective use of AI tools. 6. Tertiary institutions should provide continuous digital literacy training for both lecturers and students to improve competence and confidence in the use of AI technologies for accounting education. 7. Educational policymakers and curriculum planners should formulate policies that support the ethical and responsible use of AI technologies in teaching, learning, assessment, and research activities within tertiary institutions. 8. Institutions should establish technical support units that can assist students and lecturers in resolving challenges associated with the use of AI technologies. 9. Future researchers should extend similar studies to other disciplines and geopolitical zones in Nigeria using larger samples and additional technology acceptance variables to improve generalizability of findings. 10. Accounting departments should collaborate with professional accounting bodies and technology companies such as Microsoft, Google, and OpenAI to expose students to modern AI applications used in the accounting profession.

  generalstated in recommendationsevidence 5/5
  Keywords: accounting technologies students institutions learning improve educational tertiary lecturers mauijef education applications intelligent systems perceived
• THE EFFECT OF DIGITAL ACCOUNTING LITERACY AND ARTIFICIAL INTELLIGENCE (AI) AWARENESS ON THE EFFECTIVENESS OF USING ACCOUNTING INFORMATION SYSTEMS WITH DIGITAL COMPETENCE AS A MODERATING VARIABLE (Study on Accounting Students at Private Universities in Lam (2026) · Escalate : Economics and Business Journal · doi

  acceptance students' through THE EFFECT OF DIGITAL ACCOUNTING LITERACY AND ARTIFICIAL INTELLIGENCE (AI) AWARENESS ON THE EFFECTIVENESS OF USING ACCOUNTING INFORMATION SYSTEMS WITH DIGITAL COMPETENCE AS A MODERATING VARIABLE (Study on Accounting Students at Private Universities in Lamongan)(Aida Hariyanti, Isnaini Anniswati Rosyida, Webbyani Kartikasari) ҉Page |309 that better integrate AI literacy and digital competency the digital for development transformation of the accounting profession. to prepare graduates How to Cite: Aida Hariyanti¹, Isnaini Anniswati Rosyida², Webbyani Kartikasari³ (2026). THE EFFECT OF DIGITAL ACCOUNTING LITERACY AND ARTIFICIAL INTELLIGENCE (AI) AWARENESS ON THE EFFECTIVENESS OF USING ACCOUNTING INFORMATION SYSTEMS WITH DIGITAL COMPETENCE AS A MODERATING VARIABLE (A Study on Accounting Students at Private Universities in Lamongan)4(3). pp. 308-319 https://doi.org/10.61536/escalate.v4i03.600 https://doi.org/10.61536/escalate.v4i03.600 This is an open-access article under theCC-BY-SA License.

  generalstated in future workevidence 5/5
  Keywords: accounting digital students literacy effect artificial intelligence awareness effectiveness using information systems competence moderating variable

Questions about this gap