Weaponizing AI for need-based accounting education

or faulted easily when they use

9ɐ zìº Ìžđ.iz ÄÓĄ ºĩžèāáºɊ žê actually enhance learning experiºêºĉɐ 9đ ÏĈ ĀĄºÏĀÏĐžĐº žê³ ĖÊÄžÏĄ đó «Ąžê³ đìº Ĉđė³ºêđĉɭ ėĉº óä 9 Ïê accomplishing their assignments žĈ «ážđžêđ ̺žđïêaeɐ Ĉ ºģºąĩ«ó³ĩ ĄºóaeêïįºĉɊ đìº ėąąºêđ «Ąºº³ óä Ĉđė³ºêđĉ žĄº Ɩ³ÏAEÏОÁ êžđïģºĉɪ žê³ ĐÌºÏĄ Ąºĉóąđ đó 9 èžĩ Ĉđºè èóąº Äąóè ĐÌºÏĄ ÏÊÏĐϞĐÏĢº đó ẞąê èóąº and produce better outputs than Ïêđºêđïóêžá ̺žđïêaeɐ

zó ó«ģïžđº đìºĉº ³óė«đĉɊ º³ėcators must establish boundaries and guardrails anchored on ethižá Ģžáėºĉ ģìºê ÏÊĐºAEĄžĐÏÊAE 9 Ïê ážĉĉąóóè đąžêĉžđïóêĉ đó žÌϺĢº ẞąêïêae ăėžáïđĩ žê³ Ïêđºaeąïđĩɐ qìóóá ÓĶϞÁĈ Ĉìóėá³ ážĩ ³óģê ground rules explicitly written on the syllabi or through academic integrity pronouncements to AEĖϳº đºžìºąĉ žê³ Ĉđė³ºêđĉɐ

Qóąº ĈïaeêïĸžêđáĩɊ đìº đºžìºą must demonstrate acuity and subject matter expertise to be able to spot formulaic and copyĀžĉđº³ 9 Aeºêºąžđº³ óėđāėđĉ Ïê order to coax the students to conduct additional research using traditional sources of informađïóê đó Ģžáï³žđº žê³ Ĉđąºêaeđìºê ĐÌºÏĄ ģóąþɐ

Despite all the pros and cons of 9Ɋ đìºąº Ĉìóėá³ «º êó Ĉė«ĉđïđėđº to critical thinking in learning žê³ Ĉđė³ĩïêaeɐ Ìžđ ̞đ.iz ģïáá êºģºą ĀÓĈĈºĈĈ ÏĈ đìº ɩăėžáïđĩ óä èïê³ɪ đìžđ ºģºąĩ Ìėèžê «ºÏÊAE ÏĈ ėêïăėºáĩ AEÏÄĐº³ ģïđì ºģºê if sometimes due to the forced óèāáïžêº ÄÓĄ đºžìºąĉ đó óģºą in granular fashion all topics contained in the syllabus based on such nebulous learning ideas žĈ óääïïžááĩ ³Ïąºđº³ \ "Ɋ đìº ĐĄžÏÊÏÊAE ÄÓĄ ɩăėžáïđĩ óä èïê³ɪ ÏĈ ėêģïđđïêaeáĩ ĈĖĀĀĄºĈĈº³ɐ zìº Ąºsult is disastrous turning students žĈ óėđĉđžê³ïêae ɩđºìêïïžêĉɪ óą ɩêė諺ąɢąėêìºąĉɪ Ìó꺳 Ïê linear thinking but incapable of ĀºĄÄÓĄÈÏÊAE đìº ÌÏAE̺Ą áºģºá ĈÞÏÁÁĈ óä Ąºžđïģº ĐÌÏÊÞÏÊAE žê³ Āąó«áºè ĈÓÁĢÏÊAEɐ

To transform and nurture in ºģºąĩ Ĉđė³ºêđ ÌÏAE̺Ą ĈÞÏÁÁĈ đó AEĄžĈĀ óêºāđĉɊ Ĉóąđ óėđ ĐÌºÏĄ 躞êïêaeĉ žê³ ÏèāáïžđïóêĉɊ žĀply and illuminate their minds on the realities of life and how they Ĉìóėá³ áïģº đìºè ÏĈ đìº Āïêêžáº óä ºĵºđïģº žê³ ̺ĖĄÏĈĐÏ áºžąêÏÊAEɐ 9đ ÏĈ «ĄÏÊAEÏÊAE đìº Ĉđė³ºêđ đó đìº ÌÏAE̺Ą áºģºáĉ óä ẞąêïêae «ºÌžĢÏÓĄ Äąóè èºąº Þêóģẳaeº đó óèāąºìºêĉïóêɊ žêžáĩĉïĉɊ žĀĀáïžđïóêɊ ºģžáėžđïóê žê³ ĈĩêĐ̺ĈÏĈɐ "ÊÓĖĄžAEÏÊAE žê³ žááóģïêae students to think outside the box óą ºģºê ģïđìóėđ đìº «óĩ žê³ êóđ just constantly drilling them on rote processes of debits and Ąº³ÏĐĈɊ žĀāáïžđïóê óä ĀĄÏÊÏĀÁºĈɊ žê³ êė諺ąɢąėêìïêae ºĨºĄÏĈºĈɊ ģìïẠÏèāóąđžêđɊ èėĉđ óėāĩ ž material time and space in their ẞąêïêae Ûóėąêºĩɐ

The choice is not Human or 9ɐ 9đ ÏĈ 6ėèžê žê³ 9 «óđì đìžđ «ĄÏÊAEĈ ž«óėđ ž ÌÏAEÌÁĨ ĄºáºģžêđɊ ėĉºäėáɊ ĀĄžĐϞÁɊ đąžêĉäóąèžđïģº and need-based quality learning đìžđ ̞ÊAEºĈ đìº ÏʳÏĢϳĖžÁ žê³ đìº ģóąá³ɐ

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Dr. Cesar Azurin Mansibang is President and Chairman of the Board of a large corporation, a management consultant, a CPA and long-time professor in graduate business schools in prominent universities in the Philippines.

The views and opinions of the author do not reflect those of the Philippine Institute of Certified Public Accountants.

DR. CESAR A. MANSIBANG