Perception and Preparation in Teaching and Learning for a Superior Accountant with Beyond AI Skill : A Case Study of Accounting Teacher and Student in the Institute of Vocational Education Northern Region Perception and Preparation in Teaching and Learning for a Superior Accountant with Beyond AI Skill : A Case Study of Accounting Teacher and Student in the Institute of Vocational Education Northern Region

Abstract

The objective of this research is to study the knowledge and understanding of an artificial intelligence in perspective of instructors and learners in vocational institutions in the northern region and to study the development of teaching and learning. The results express knowledge, understandings, ways of teaching and learning development of the participants in vocational accounting education in the northern region of Thailand. To this end, in-depth interviews were individually conducted with 32 people consisting of 8 inductors and 24 students. The qualitative results show that most instructors and students in the accounting department have heard about "Artificial intelligence" from the internet magazines and in the classroom. But, some participants had never known it before. According to the interviewee's point of view, “Artificial intelligence: A.I.” has two characteristics, which are in terms of intangible programs and tangible robots. The advantages of an artificial intelligence compose of higher abilities than human, especially performing manipulating repetitive tasks. Since A.I. is more accurate, it helps in reducing procedures and costs which might cause reducing employment in companies. Nevertheless, vocational instructors and students should develop themselves to be knowledgeable. Developing critical thinking skill, technology skill, and soft skills that artificial intelligence cannot do are urgently regulated.