Impact of AI literacy and adaptability on financial analyst skills among prospective Thai accountants: The role of critical thinking

This study examined the impact of artificial intelligence (AI) literacy on the skills of future Thai accountants as financial analysts. It used quantitative methods to survey students from different academic years studying accounting in Thai higher education. The study utilized structural equation modelling to investigate the correlations between AI literacy, adaptability, critical thinking, and financial analyst skills. The results revealed that AI literacy had a significant positive impact on both adaptability and critical thinking, which subsequently led to improvements in financial analysis abilities. Adaptability played a crucial role in facilitating the actual use of AI knowledge. The study then applied stage of change theory to conceptualize the integration of AI into accounting processes, emphasizing a significant transformation in the training of accountants to adapt to the technological environment. The findings emphasize the educational prerequisites for AI in the accounting industry and call for curricular changes to successfully develop AI skills. This study advocates for ongoing educational reforms that are in line with technological improvements to better prepare future accountants for the digital era. • Students with strong AI literacy skills excel in data interpretation, decision-making, and innovation. • AI literacy directly enhances critical thinking and adaptability. • Adaptability is crucial for modern accountants. • Accountants are in the early stages of AI adoption and integrating it into their practices.