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Practitioner paper discusses how AI transforms accounting, helping students thrive in an automated environment, suggesting practical frameworks.
This practitioner paper examines how artificial intelligence (AI) is reshaping the accountingprofession and how Bachelor of Accountancy students can prepare for an automated, data-rich andethically demanding workplace. The central argument is that AI is not removing the purpose ofaccounting; rather, it is redesigning accounting tasks around automation, analytics, controls,judgement, verification and communication. Routine activities such as data entry, invoiceprocessing, reconciliation, first-draft reporting and basic document review are increasinglysupported by intelligent systems. As a result, the future accountant must move beyond mechanicalprocessing and develop the capacity to supervise AI-assisted workflows, validate evidence, protectdata, explain assumptions and translate financial information into decisions.Drawing from the UBM599 webinar delivered for Semester 6 Bachelor of Accountancy students atUiTM Cawangan Sarawak, this paper proposes practical frameworks for accounting students andearly-career professionals. These include the Prompt-Check-Explain model, the CRAFT promptingmethod, the 5-Check verification method and an AI Governance Checklist for finance work. Thepaper also identifies beginner-friendly career pathways such as finance data assistant, remotefinance assistant, audit documentation support and virtual CFO support. It concludes with a 30-dayaction plan for building visible employability evidence before graduation, including Excel andPower Query practice, prompt libraries, a finance dashboard, an AI ethics reflection and LinkedIn orportfolio updates.
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Siti Aishah Sabtu (2026) studied this question.
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