Perceptions and Solutions of Artificial Intelligence Appli-Cation in Speaking Learning for Accounting Students in an Esp Context

This study aims to explore accounting students’ perceptions of the application of Artificial Intelligence (AI) in speaking skill development within the context of English for Specific Purposes (ESP). As technology advances, the integration of AI into language education becomes increasingly relevant, particularly for enhancing professional communication skills in accounting. This descriptive qualitative research employed interviews and questionnaires involving accounting students from a university. The findings indicate that most students have a positive perception of AI as a learning tool, especially in improving pronunciation, technical vocabulary, and speaking confidence. However, challenges such as limited access, lack of technological understanding, and the need for guided use remain significant concerns. The study recommends a gradual and contextual integration of AI into the ESP curriculum, accompanied by training for both lecturers and students to optimize its use in meeting the professional needs of the accounting field.