DOI: 10.24818/jamis.2026.02004
Vol. 25, No. 2, pp. 264-292, 2026
© 2026. This work is openly licensed via CC BY 4.0.
Author(s): Wafa Ahmouda1,a and Abdelmadjid Mouzarineb
a Laboratory of Innovation, Economic and Financial Analysis, Badji Mokhtar – Annaba University, Algeria
b Laboratory of Public Governance and Social Economy, Abou Bekr Belkaid University of Tlemcen, Algeria
1 Corresponding author: Wafa Ahmouda, Laboratory of Innovation, Economic and Financial Analysis, Badji Mokhtar – Annaba University, 12. P.O. Box, 23000 Annaba, Algeria, Tel: (+213) 556617513, email addresses: wafa.ahmouda@univ-annaba.dz
Keywords: artificial intelligence, accounting education, International Education Standards, IES 2-6, Algeria, PLS-SEM
JEL codes: A2, I25, M40, M41
Abstract
Research Question: Does the integration of artificial intelligence (AI) into accounting education influence Algerian universities’ compliance with the International Accounting Education Standards (IES 2–6)?
Motivation: Although AI in Education is attracting global attention, there is little evidence in the literature, notably in Middle East and North Africa (MENA) countries, concerning the role of AI in aligning accounting education with international standards. This study addresses this gap in the Algerian context, where the Algerian Ministry of Higher Education and Scientific Research has mandated universities to integrate AI into their curricula.
Idea: This study explores the impact of AI integration into accounting education on enhancing adherence to technical, professional, ethical, practical, and assessment-related competencies, as outlined in IES 2 through IES 6.
Data: Data were collected from 212 accounting professors at Algerian universities from February to May 2025.
Tools: A questionnaire survey was used to collect data, whereas the analysis and hypothesis testing were performed using Partial Least Squares-Structural Equation Modeling (PLS-SEM).
Findings: This study determined that integrating artificial intelligence into accounting education positively enhances compliance with international accounting education standards ranging from IES 2 to IES6.
Contribution: This study provides the first empirical framework connecting AI adoption to IES compliance in accounting education in the Algerian context.
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