Assessing the Potential for AI Use within Project-Oriented Learning Activities of an Interdisciplinary Nature by Students of Accounting and Economic Specialties at the First (Bachelor’s) Level of Higher Education
Kryvoruchko M. Y.

Kryvoruchko, Mykhailo Yu. (2026) “Assessing the Potential for AI Use within Project-Oriented Learning Activities of an Interdisciplinary Nature by Students of Accounting and Economic Specialties at the First (Bachelor’s) Level of Higher Education.” The Problems of Economy 1:300–309.
https://doi.org/10.32983/2222-0712-2026-1-300-309

Section: Mathematical methods and models in economy

UDC 378.091.31:004.8:33

Abstract:
The article is devoted to assessing the potential for AI use within project-oriented learning activities of an interdisciplinary nature by students of accounting and economic specialties at the first (bachelor’s) level of higher education. Conducting this study involved using methods such as generalization, systematization, analysis, synthesis, as well as monographic and tabular methods, and the generative AI Gemini (Google). Based on the review of scientific works on the application of AI in accounting and economic practical activities and the use of this tool in the process of training specialists in economic fields, a conclusion was drawn regarding the relevance of issues related to the role of AI in the modern accounting and economic sphere. Using the example of Gemini (Google), the potential of applying AI technologies in the academic work of higher education students is demonstrated. Attention is drawn to the fact that the use of generative AI tools has become an integral part of professional activity and the educational process, including accounting and economic specialties. The rapid development of these technologies necessitates the adaptation of educational programs to the new requirements of the labor market for accounting and economic professionals – proficiency in generative AI technologies combined with skills in critical thinking, social responsibility, leadership, adherence to principles of ethics and integrity. It is determined that important trends in the development of the accounting and economic field are the interdisciplinary nature of this subject area and the increased integration with components of sustainable growth (environmental, social, managerial). The approach proposed by the author involves a structure of academic work that differs from the typical one – instead of the theoretical-methodological, analytical, and project (recommendation) sections of the work (coursework, qualification paper, or project), the student sequentially works on the analytical-diagnostic section, the development of an integrated solution, and the evaluation of its efficiency. It is noted that the author’s approach allows working on a real managerial or financial problem, or performing a simulation task based on a potential problem that an enterprise may face. A tentative list of topics has been developed for preparing interdisciplinary academic work, which includes the following relevant areas: «Strategic Changes and Sustainable Development», «Optimization of Activities and Resource Management», «Digital Transformation and Data Management», «Risk Management and Internal Control», «Social Responsibility and Human Resource Management». It is noted that an important element of educational work is the formation in students of a culture of using AI – this becomes especially relevant in the context of increased requirements for all participants in the educational process to adhere to the principles of academic integrity in the era of rapid technological development. It is substantiated that a further direction of research could be the formation of tasks based on practical cases on selected topics and the development of recommendations for completing educational work with the assistance of AI.

Keywords: project-oriented task, interdisciplinary educational work, accounting and economic specialties, AI in higher education.

Tabl.: 10. Bibl.: 15.

Kryvoruchko Mykhailo Yu. – Candidate of Sciences (Economics), Associate Professor, Department of Economics, Finance, Accounting, Mathematical and Information Disciplines, Cherkasy branch of the Higher Educational Institution «European University» (83 Smilianska Str., Cherkasy, 18030, Ukraine)
Email: mykhaylo.kryvoruchko@e-u.edu.ua

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