Abstract

Artificial intelligence (AI), particularly generative AI, is reshaping accounting practice and heightening demands for data reliability, confidentiality, professional judgement, and accountability. Through qualitative content analysis of purposively selected documents, this study compares digital competence frameworks, accounting education standards, professional ethics requirements, and research on AI in accounting education. Based on this analysis, the study proposes a framework for responsible digital competence comprising five domains and three developmental levels, integrated into core accounting courses. The framework links technology use to verification, digital controls, ethical judgement, and accountability, providing a basis for designing learning outcomes, learning tasks, and assessments of accounting students’ professional digital competence.

Keywords: Accountability, accounting education, artificial intelligence, digital competence, professional ethics.