AI Literacy and Student Self-Efficacy in Accounting-Oriented Financial Management Education

Abstract

Artificial intelligence is transforming accounting and financial management education by changing the way students access explanations, validate calculations and hone their financial reasoning skills. This study investigates student self-efficacy in AI-driven financial learning using an innovative accounting-focused survey method. The examination of motivation and self-efficacy is informed by theories such as Social Cognitive Theory, Self-Determination Theory, and Experiential Learning Theory. The focus of this examination is the impact of AI literacy, perceived support for AI learning, readiness for digital financial education, and anxiety about AI accounting technology. The findings suggest that AI literacy, perceived support for AI learning and readiness for digital financial education increase students' confidence in applying AI to accounting and financial tasks, whereas anxiety about AI reduces confidence and motivation. Furthermore, academic motivation is found to mediate the impact of AI-related learning conditions on self-efficacy. This research contributes to the fields of accounting education and educational technology by providing a discipline-specific framework that explains how students can develop confidence, motivation, and responsible skills in AI-supported financial management. The survey method presented here provides a foundation for developing future curricula, AI literacy programs, and innovative teaching strategies in accounting and finance education.