Developing Dynamic Risk Management Skills among Gen Z accounting students: The roles of AI Competency, Systematic Thinking Ability, and Design Thinking Ability

The rapid advancement of digital technologies and the integration of artificial intelligence (AI) in accounting practices have significantly increased the complexity and uncertainty of professional work environments, making Dynamic Risk Management Skills a critical competency for contemporary accounting graduates. This study aims to examine the relationships between AI Competency and Dynamic Risk Management Skills among Generation Z (Gen Z) accounting students, with Systematic Thinking Ability and Design Thinking Ability considered as mediating variables. A quantitative research design was employed, collecting data from 571 fourth-year accounting students across Thailand. The data were analyzed using partial least squares structural equation modeling (PLS-SEM). The results reveal that AI Competency is significantly and positively associated with Systematic Thinking Ability, Design Thinking Ability, and Dynamic Risk Management Skills. Moreover, Systematic Thinking Ability and Design Thinking Ability significantly account for the indirect associations between AI Competency and Dynamic Risk Management Skills. These findings extend theoretical understanding of risk management skill development in accounting education and offer practical implications for curriculum design by emphasizing the integration of AI with higher-order thinking skill development to better prepare graduates for complex and rapidly changing professional environments.