De la fórmula al juicio profesional: excel e inteligencia artificial generativa en el aprendizaje contable universitario

Hesli Cedeño Pimentel

doi:10.48204/j.guacamaya.v11n1.a11537

Enviado octubre 26, 2026

Publicado 2026-10-28

Artículos

Vol. 11 Núm. 1 (2026): Revista Científica Guacamaya

De la fórmula al juicio profesional: excel e inteligencia artificial generativa en el aprendizaje contable universitario

Hesli Cedeño Pimentel⁺⁻

DOI https://doi.org/10.48204/j.guacamaya.v11n1.a11537

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DOI: 10.48204/j.guacamaya.v11n1.a11537

Publicado: 2026-10-28

Cómo citar

Cedeño Pimentel, H. (2026). De la fórmula al juicio profesional: excel e inteligencia artificial generativa en el aprendizaje contable universitario. Revista Científica Guacamaya, 11(1), 217–233. https://doi.org/10.48204/j.guacamaya.v11n1.a11537

Derechos de autor 2026 Revista Científica Guacamaya

Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.

Resumen

La formación contable universitaria requiere integrar herramientas digitales sin confundir rapidez operativa con comprensión disciplinar. Este artículo analiza evidencia sobre Excel e inteligencia artificial generativa y propone una secuencia didáctica centrada en verificación, trazabilidad y juicio profesional. Se realizó una revisión documental exploratoria con síntesis narrativa: un conjunto previo de 42 documentos se contrastó con una búsqueda ampliada en ERIC el 23 de septiembre de 2026. Esta recuperó 84 registros; 41 resultaron pertinentes, ocho ya estaban incluidos y 33 se añadieron a un corpus de 75 documentos. La actualización se apoyó en resúmenes indexados y documentó cada decisión. Excel permite inspeccionar el procedimiento, aunque persisten errores. La evidencia distingue adopción, desempeño de modelos, calidad de la retroalimentación y aprendizaje estudiantil; estos resultados no son equivalentes. La revisión fundamenta VERA-IA: Vincular, Explorar, Resolver, Auditar e Interpretar y Argumentar, acompañada de una comprobación individual sin IA generativa ni ayuda de otras personas. Su aporte es conceptual y requiere validación empírica. El registro suplementario permite auditar la actualización, pero no reconstruye la búsqueda exploratoria original.

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Abeysekera, I. (2024). ChatGPT and academia on accounting assessments. Journal of Open Innovation: Technology, Market, and Complexity, 10(1), 100213. https://doi.org/10.1016/j.joitmc.2024.100213
Albuquerque, F., & Santos, P. G. (2024). Exploring ChatGPT’s capabilities in solving accounting standards problems: The case of IAS 37. Cogent Education, 11(1), Article 2412492. https://doi.org/10.1080/2331186X.2024.2412492
Al-Hajaya, K. (2026). Academic integrity is under fire in the generative AI age: Insights from accounting educators to overcome challenges, threats and ethical concerns. Higher Education, Skills and Work-Based Learning, 16(1), 237-255. https://doi.org/10.1108/HESWBL-02-2025-0060
Améstica-Rivas, L., King-Domínguez, A., Cornejo-Saavedra, E., & Romero-Romero, R. (2019). Aprendizaje activo a través del uso del software Excel en asignaturas de finanzas. Revista Iberoamericana de Tecnología en Educación y Educación en Tecnología, (23), 72-79. https://doi.org/10.24215/18509959.23.e08
Asamblea Nacional de Panamá. (2019). Ley 81 de 26 de marzo de 2019, sobre protección de datos personales. Gaceta Oficial Digital No. 28743-A. https://www.gacetaoficial.gob.pa/pdfTemp/28743_A/72148.pdf
Biggs, J. (1996). Enhancing teaching through constructive alignment. Higher Education, 32(3), 347-364. https://doi.org/10.1007/BF00138871
Blondeel, E., Bullock, T., Gaskin, J., Schuetzler, R., Serre, R., Steffen, J., Wells, T. M., & Wood, D. A. (2025). The effects of generative artificial intelligence (GenAI) on learning in an accounting data analytics course. Journal of Accounting Education, 72, 100987. https://doi.org/10.1016/j.jaccedu.2025.100987
Bui, H. Q., Phan, Q. T. B., & Nguyen, H. T. (2025). AI adoption: A new perspective from accounting students in Vietnam. Journal of Asian Business and Economic Studies, 32(1), 40-51. https://doi.org/10.1108/JABES-06-2024-0300
Calderon, T. G., Gao, L., & Cardoso, R. L. (2023). Generative artificial intelligence in the classroom: A financial accounting experience. In T. G. Calderon (Ed.), Advances in Accounting Education: Teaching and Curriculum Innovations (Vol. 27, pp. 125-144). Emerald Publishing Limited. https://doi.org/10.1108/S1085-462220230000027006
Campbell, C. A., & Ramamoorti, S. (2023). Design thinking and cybernetics: The case for generative AI in AIS pedagogy. In T. G. Calderon (Ed.), Advances in Accounting Education: Teaching and Curriculum Innovations (Vol. 27, pp. 101-123). Emerald Publishing Limited. https://doi.org/10.1108/S1085-462220230000027005
Cheng, X., Dunn, R., Holt, T., Inger, K., Jenkins, J. G., Jones, J., Long, J., Loraas, T., Mathis, M., Stanley, J., & Wood, D. A. (2024). Artificial intelligence's capabilities, limitations, and impact on accounting education: Investigating ChatGPT's performance on educational accounting cases. Issues in Accounting Education, 39(2), 23-47. https://doi.org/10.2308/ISSUES-2023-032
Cockrell, S. R., Harrison, B. M. D. P., Davidson, L., Brown, P., Thayer, J., & Meyer, P. S. (2022). The evolution of introductory financial accounting labs using Monopoly® and Excel: Is student performance improved? Journal of Instructional Pedagogies, 27, 1-12. https://eric.ed.gov/?id=EJ1347513
Daff, L. (2021). Employers' perspectives of accounting graduates and their world of work: Software use and ICT competencies. Accounting Education, 30(5), 495-524. https://doi.org/10.1080/09639284.2021.1935282
Dosumu, O., Porumb, V.-A., Stafford, A., & Zimmer, A. (2026). In the wake of ChatGPT: Early reflections on marking open-book online accounting assessments. Accounting Education, 35(4), 425-456. https://doi.org/10.1080/09639284.2025.2487487
Eulerich, M., Sanatizadeh, A., Vakilzadeh, H., & Wood, D. A. (2024). Is it all hype? ChatGPT's performance and disruptive potential in the accounting and auditing industries. Review of Accounting Studies, 29(3), 2318-2349. https://doi.org/10.1007/s11142-024-09833-9
Gulikers, J. T. M., Bastiaens, T. J., & Kirschner, P. A. (2004). A five-dimensional framework for authentic assessment. Educational Technology Research and Development, 52(3), 67-86. https://doi.org/10.1007/BF02504676
Harrast, S. A., Olsen, L., Sun, Y., & Yu, J. (2026). Teaching Benford's Law in accounting: A multi-platform approach using Excel, Python, and AI tools. Journal of Accounting Education, 73, 101015. https://doi.org/10.1016/j.jaccedu.2026.101015
Haugland Sundkvist, C., & Kulset, E. M. (2024). Teaching accounting in the era of ChatGPT: The student perspective. Journal of Accounting Education, 69, 100932. https://doi.org/10.1016/j.jaccedu.2024.100932
Herrera, P., Huepe, M., & Trucco, D. (2025). Educación y desarrollo de competencias digitales en América Latina y el Caribe (LC/TS.2025/3). Comisión Económica para América Latina y el Caribe. https://www.cepal.org/es/publicaciones/81377-educacion-desarrollo-competencias-digitales-america-latina-caribe
Jáuregui Campos, V. S., Polar Cepeda, J. F., & Diaz Centeno, L. V. (2022). Excel como estrategia de enseñanza-aprendizaje de los estados financieros en la especialidad de Contabilidad. Horizontes. Revista de Investigación en Ciencias de la Educación, 6(22), 291-296. https://doi.org/10.33996/revistahorizontes.v6i22.336
Kelly, O., Hall, T., & Connolly, C. (2023). Digital workplace skills: Designing the integrated learning of accounting and Microsoft Excel. Accounting, Finance & Governance Review, 30. https://doi.org/10.52399/001c.77593
Lee, L., Shifflett, E., & Downen, T. (2019). Teaching Excel shortcuts: A visualization and game-based approach. Journal of Accounting Education, 48, 22-32. https://doi.org/10.1016/j.jaccedu.2019.06.004
Llacay, B., & Curós Vilà, M. P. (2026). Can LLMs help students learn accounting? A performance analysis across models and prompts. Journal of Accounting Education, 74, 101037. https://doi.org/10.1016/j.jaccedu.2026.101037
McCarron, K. B., Park, T., & Ellis, Y. (2023). Intermediate accounting students' reaction to Excel® homework assignments with a feedback (self-check answer) function. Journal of Instructional Pedagogies, 28, 1-10. https://eric.ed.gov/?id=EJ1383962
Miao, F., & Holmes, W. (2023). Guidance for generative AI in education and research. UNESCO. https://unesdoc.unesco.org/ark:/48223/pf0000386693
Ministerio de la Presidencia de Panamá. (2021). Decreto Ejecutivo No. 285 de 28 de mayo de 2021, que reglamenta la Ley 81 de 26 de marzo de 2019 sobre protección de datos personales. Gaceta Oficial Digital No. 29296-A. https://www.gacetaoficial.gob.pa/pdfTemp/29296_A/85281.pdf
Mishra, P., & Koehler, M. J. (2006). Technological pedagogical content knowledge: A framework for teacher knowledge. Teachers College Record, 108(6), 1017-1054. https://doi.org/10.1111/j.1467-9620.2006.00684.x
Muchsini, B., Siswandari, Gunarhadi, & Wiranto. (2023). Promoting college students’ computational thinking: The use of constructionism-based accounting spreadsheets designing activities. Cogent Education, 10(1), Article 2222866. https://doi.org/10.1080/2331186X.2023.2222866
Panko, R. R. (2016). What we don't know about spreadsheet errors today: The facts, why we don't believe them, and what we need to do [Preprint]. arXiv. https://arxiv.org/abs/1602.02601
Park, T., & Ellis, Y. (2020). The effect of randomized versus nonrandomized data on accounting students' academic performance. Journal of Instructional Pedagogies, 23, 1-11. https://eric.ed.gov/?id=EJ1241947
Powell, S. G., Baker, K. R., & Lawson, B. (2008). A critical review of the literature on spreadsheet errors. Decision Support Systems, 46(1), 128-138. https://doi.org/10.1016/j.dss.2008.06.001
Ragland, L., & Ramachandran, U. R. (2014). Towards an understanding of Excel functional skills needed for a career in public accounting: Perceptions from public accountants and accounting students. Journal of Accounting Education, 32(2), 113-129. https://doi.org/10.1016/j.jaccedu.2014.03.002
Ramachandran Rackliffe, U., & Ragland, L. (2016). Excel in the accounting curriculum: Perceptions from accounting professors. Accounting Education, 25(2), 139-166. https://doi.org/10.1080/09639284.2015.1126791
Redecker, C. (2017). European framework for the digital competence of educators: DigCompEdu (Y. Punie, Ed.). Publications Office of the European Union. https://doi.org/10.2760/159770
Schneider, K. N., Becker, L. L., & Berg, G. G. (2017). Beyond the mechanics of spreadsheets: Using design instruction to address spreadsheet errors. Accounting Education, 26(2), 127–143. https://doi.org/10.1080/09639284.2016.1274912
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039
Stott, F. A., & Stott, D. M. (2023). A perspective on the use of ChatGPT in tax education. In T. G. Calderon (Ed.), Advances in Accounting Education: Teaching and Curriculum Innovations (Vol. 27, pp. 145-153). Emerald Publishing Limited. https://doi.org/10.1108/S1085-462220230000027007
Stumke, O. (2023). Information communication technology integration via Bloom’s taxonomy in accountancy curriculum. Transformation in Higher Education, 8, Article 283. https://eric.ed.gov/?id=EJ1413344
Tharapos, M., Lau, K. H., Peszynski, K., Nguyen, L. A., Magdziarz, S., Morton, E., Borg, V., & Duan, S. (2025). Generative AI in accounting education: Evaluating ChatGPT's role in assessment and skill development. Accounting & Finance, 65(3), 3231-3244. https://doi.org/10.1111/acfi.70051
Thorne, S. (2025). Large language models for spreadsheets: Benchmarking progress and evaluating performance with FLARE [Preprint]. arXiv. https://arxiv.org/abs/2506.17330
UNESCO. (2018). UNESCO ICT competency framework for teachers (Version 3). https://unesdoc.unesco.org/ark:/48223/pf0000265721
UNESCO. (2022). Recommendation on the ethics of artificial intelligence. https://unesdoc.unesco.org/ark:/48223/pf0000381137
Venter, J., Coetzee, S. A., & Schmulian, A. (2025). Exploring the use of artificial intelligence (AI) in the delivery of effective feedback. Assessment & Evaluation in Higher Education, 50(4), 516–536. https://doi.org/10.1080/02602938.2024.2415649
Weber-Wulff, D., Anohina-Naumeca, A., Bjelobaba, S., Foltýnek, T., Guerrero-Dib, J., Popoola, O., Šigut, P., & Waddington, L. (2023). Testing of detection tools for AI-generated text. International Journal for Educational Integrity, 19, 26. https://doi.org/10.1007/s40979-023-00146-z
Willis, V. F. (2016). A model for teaching technology: Using Excel in an accounting information systems course. Journal of Accounting Education, 36, 87-99. https://doi.org/10.1016/j.jaccedu.2016.05.002
Wood, D. A., Achhpilia, M. P., Adams, M. T., Aghazadeh, S., Akinyele, K., Akpan, M., Allee, K. D., Allen, A. M., Almer, E. D., Ames, D., Arity, V., Barr-Pulliam, D., Basoglu, K. A., Belnap, A., Bentley, J. W., Berg, T., Berglund, N. R., Berry, E., Bhandari, A., … Zoet, E. (2023). The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions? Issues in Accounting Education, 38(4), 81-108. https://doi.org/10.2308/ISSUES-2023-013
Zhou, A., & Luo, Y. (2025). Exploring the impact of generative AI on student learning in accounting. Journal of Accounting Education, 72, 100982. https://doi.org/10.1016/j.jaccedu.2025.100982
Zhou, A., & Luo, Y. (2026). Corrigendum to “Exploring the impact of generative AI on student learning in accounting” [Journal of Accounting Education, 72 (2025), 100982]. Journal of Accounting Education, 73, 101011. https://doi.org/10.1016/j.jaccedu.2026.101011

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[1] Abeysekera, I. (2024). ChatGPT and academia on accounting assessments. Journal of Open Innovation: Technology, Market, and Complexity, 10(1), 100213. https://doi.org/10.1016/j.joitmc.2024.100213

[2] Albuquerque, F., & Santos, P. G. (2024). Exploring ChatGPT’s capabilities in solving accounting standards problems: The case of IAS 37. Cogent Education, 11(1), Article 2412492. https://doi.org/10.1080/2331186X.2024.2412492

[3] Al-Hajaya, K. (2026). Academic integrity is under fire in the generative AI age: Insights from accounting educators to overcome challenges, threats and ethical concerns. Higher Education, Skills and Work-Based Learning, 16(1), 237-255. https://doi.org/10.1108/HESWBL-02-2025-0060

[4] Améstica-Rivas, L., King-Domínguez, A., Cornejo-Saavedra, E., & Romero-Romero, R. (2019). Aprendizaje activo a través del uso del software Excel en asignaturas de finanzas. Revista Iberoamericana de Tecnología en Educación y Educación en Tecnología, (23), 72-79. https://doi.org/10.24215/18509959.23.e08

[5] Asamblea Nacional de Panamá. (2019). Ley 81 de 26 de marzo de 2019, sobre protección de datos personales. Gaceta Oficial Digital No. 28743-A. https://www.gacetaoficial.gob.pa/pdfTemp/28743_A/72148.pdf

[6] Biggs, J. (1996). Enhancing teaching through constructive alignment. Higher Education, 32(3), 347-364. https://doi.org/10.1007/BF00138871

[7] Blondeel, E., Bullock, T., Gaskin, J., Schuetzler, R., Serre, R., Steffen, J., Wells, T. M., & Wood, D. A. (2025). The effects of generative artificial intelligence (GenAI) on learning in an accounting data analytics course. Journal of Accounting Education, 72, 100987. https://doi.org/10.1016/j.jaccedu.2025.100987

[8] Bui, H. Q., Phan, Q. T. B., & Nguyen, H. T. (2025). AI adoption: A new perspective from accounting students in Vietnam. Journal of Asian Business and Economic Studies, 32(1), 40-51. https://doi.org/10.1108/JABES-06-2024-0300

[9] Calderon, T. G., Gao, L., & Cardoso, R. L. (2023). Generative artificial intelligence in the classroom: A financial accounting experience. In T. G. Calderon (Ed.), Advances in Accounting Education: Teaching and Curriculum Innovations (Vol. 27, pp. 125-144). Emerald Publishing Limited. https://doi.org/10.1108/S1085-462220230000027006

[10] Campbell, C. A., & Ramamoorti, S. (2023). Design thinking and cybernetics: The case for generative AI in AIS pedagogy. In T. G. Calderon (Ed.), Advances in Accounting Education: Teaching and Curriculum Innovations (Vol. 27, pp. 101-123). Emerald Publishing Limited. https://doi.org/10.1108/S1085-462220230000027005

[11] Cheng, X., Dunn, R., Holt, T., Inger, K., Jenkins, J. G., Jones, J., Long, J., Loraas, T., Mathis, M., Stanley, J., & Wood, D. A. (2024). Artificial intelligence's capabilities, limitations, and impact on accounting education: Investigating ChatGPT's performance on educational accounting cases. Issues in Accounting Education, 39(2), 23-47. https://doi.org/10.2308/ISSUES-2023-032

[12] Cockrell, S. R., Harrison, B. M. D. P., Davidson, L., Brown, P., Thayer, J., & Meyer, P. S. (2022). The evolution of introductory financial accounting labs using Monopoly® and Excel: Is student performance improved? Journal of Instructional Pedagogies, 27, 1-12. https://eric.ed.gov/?id=EJ1347513

[13] Daff, L. (2021). Employers' perspectives of accounting graduates and their world of work: Software use and ICT competencies. Accounting Education, 30(5), 495-524. https://doi.org/10.1080/09639284.2021.1935282

[14] Dosumu, O., Porumb, V.-A., Stafford, A., & Zimmer, A. (2026). In the wake of ChatGPT: Early reflections on marking open-book online accounting assessments. Accounting Education, 35(4), 425-456. https://doi.org/10.1080/09639284.2025.2487487

[15] Eulerich, M., Sanatizadeh, A., Vakilzadeh, H., & Wood, D. A. (2024). Is it all hype? ChatGPT's performance and disruptive potential in the accounting and auditing industries. Review of Accounting Studies, 29(3), 2318-2349. https://doi.org/10.1007/s11142-024-09833-9

[16] Gulikers, J. T. M., Bastiaens, T. J., & Kirschner, P. A. (2004). A five-dimensional framework for authentic assessment. Educational Technology Research and Development, 52(3), 67-86. https://doi.org/10.1007/BF02504676

[17] Harrast, S. A., Olsen, L., Sun, Y., & Yu, J. (2026). Teaching Benford's Law in accounting: A multi-platform approach using Excel, Python, and AI tools. Journal of Accounting Education, 73, 101015. https://doi.org/10.1016/j.jaccedu.2026.101015

[18] Haugland Sundkvist, C., & Kulset, E. M. (2024). Teaching accounting in the era of ChatGPT: The student perspective. Journal of Accounting Education, 69, 100932. https://doi.org/10.1016/j.jaccedu.2024.100932

[19] Herrera, P., Huepe, M., & Trucco, D. (2025). Educación y desarrollo de competencias digitales en América Latina y el Caribe (LC/TS.2025/3). Comisión Económica para América Latina y el Caribe. https://www.cepal.org/es/publicaciones/81377-educacion-desarrollo-competencias-digitales-america-latina-caribe

[20] Jáuregui Campos, V. S., Polar Cepeda, J. F., & Diaz Centeno, L. V. (2022). Excel como estrategia de enseñanza-aprendizaje de los estados financieros en la especialidad de Contabilidad. Horizontes. Revista de Investigación en Ciencias de la Educación, 6(22), 291-296. https://doi.org/10.33996/revistahorizontes.v6i22.336

[21] Kelly, O., Hall, T., & Connolly, C. (2023). Digital workplace skills: Designing the integrated learning of accounting and Microsoft Excel. Accounting, Finance & Governance Review, 30. https://doi.org/10.52399/001c.77593

[22] Lee, L., Shifflett, E., & Downen, T. (2019). Teaching Excel shortcuts: A visualization and game-based approach. Journal of Accounting Education, 48, 22-32. https://doi.org/10.1016/j.jaccedu.2019.06.004

[23] Llacay, B., & Curós Vilà, M. P. (2026). Can LLMs help students learn accounting? A performance analysis across models and prompts. Journal of Accounting Education, 74, 101037. https://doi.org/10.1016/j.jaccedu.2026.101037

[24] McCarron, K. B., Park, T., & Ellis, Y. (2023). Intermediate accounting students' reaction to Excel® homework assignments with a feedback (self-check answer) function. Journal of Instructional Pedagogies, 28, 1-10. https://eric.ed.gov/?id=EJ1383962

[25] Miao, F., & Holmes, W. (2023). Guidance for generative AI in education and research. UNESCO. https://unesdoc.unesco.org/ark:/48223/pf0000386693

[26] Ministerio de la Presidencia de Panamá. (2021). Decreto Ejecutivo No. 285 de 28 de mayo de 2021, que reglamenta la Ley 81 de 26 de marzo de 2019 sobre protección de datos personales. Gaceta Oficial Digital No. 29296-A. https://www.gacetaoficial.gob.pa/pdfTemp/29296_A/85281.pdf

[27] Mishra, P., & Koehler, M. J. (2006). Technological pedagogical content knowledge: A framework for teacher knowledge. Teachers College Record, 108(6), 1017-1054. https://doi.org/10.1111/j.1467-9620.2006.00684.x

[28] Muchsini, B., Siswandari, Gunarhadi, & Wiranto. (2023). Promoting college students’ computational thinking: The use of constructionism-based accounting spreadsheets designing activities. Cogent Education, 10(1), Article 2222866. https://doi.org/10.1080/2331186X.2023.2222866

[29] Panko, R. R. (2016). What we don't know about spreadsheet errors today: The facts, why we don't believe them, and what we need to do [Preprint]. arXiv. https://arxiv.org/abs/1602.02601

[30] Park, T., & Ellis, Y. (2020). The effect of randomized versus nonrandomized data on accounting students' academic performance. Journal of Instructional Pedagogies, 23, 1-11. https://eric.ed.gov/?id=EJ1241947

[31] Powell, S. G., Baker, K. R., & Lawson, B. (2008). A critical review of the literature on spreadsheet errors. Decision Support Systems, 46(1), 128-138. https://doi.org/10.1016/j.dss.2008.06.001

[32] Ragland, L., & Ramachandran, U. R. (2014). Towards an understanding of Excel functional skills needed for a career in public accounting: Perceptions from public accountants and accounting students. Journal of Accounting Education, 32(2), 113-129. https://doi.org/10.1016/j.jaccedu.2014.03.002

[33] Ramachandran Rackliffe, U., & Ragland, L. (2016). Excel in the accounting curriculum: Perceptions from accounting professors. Accounting Education, 25(2), 139-166. https://doi.org/10.1080/09639284.2015.1126791

[34] Redecker, C. (2017). European framework for the digital competence of educators: DigCompEdu (Y. Punie, Ed.). Publications Office of the European Union. https://doi.org/10.2760/159770

[35] Schneider, K. N., Becker, L. L., & Berg, G. G. (2017). Beyond the mechanics of spreadsheets: Using design instruction to address spreadsheet errors. Accounting Education, 26(2), 127–143. https://doi.org/10.1080/09639284.2016.1274912

[36] Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039

[37] Stott, F. A., & Stott, D. M. (2023). A perspective on the use of ChatGPT in tax education. In T. G. Calderon (Ed.), Advances in Accounting Education: Teaching and Curriculum Innovations (Vol. 27, pp. 145-153). Emerald Publishing Limited. https://doi.org/10.1108/S1085-462220230000027007

[38] Stumke, O. (2023). Information communication technology integration via Bloom’s taxonomy in accountancy curriculum. Transformation in Higher Education, 8, Article 283. https://eric.ed.gov/?id=EJ1413344

[39] Tharapos, M., Lau, K. H., Peszynski, K., Nguyen, L. A., Magdziarz, S., Morton, E., Borg, V., & Duan, S. (2025). Generative AI in accounting education: Evaluating ChatGPT's role in assessment and skill development. Accounting & Finance, 65(3), 3231-3244. https://doi.org/10.1111/acfi.70051

[40] Thorne, S. (2025). Large language models for spreadsheets: Benchmarking progress and evaluating performance with FLARE [Preprint]. arXiv. https://arxiv.org/abs/2506.17330

[41] UNESCO. (2018). UNESCO ICT competency framework for teachers (Version 3). https://unesdoc.unesco.org/ark:/48223/pf0000265721

[42] UNESCO. (2022). Recommendation on the ethics of artificial intelligence. https://unesdoc.unesco.org/ark:/48223/pf0000381137

[43] Venter, J., Coetzee, S. A., & Schmulian, A. (2025). Exploring the use of artificial intelligence (AI) in the delivery of effective feedback. Assessment & Evaluation in Higher Education, 50(4), 516–536. https://doi.org/10.1080/02602938.2024.2415649

[44] Weber-Wulff, D., Anohina-Naumeca, A., Bjelobaba, S., Foltýnek, T., Guerrero-Dib, J., Popoola, O., Šigut, P., & Waddington, L. (2023). Testing of detection tools for AI-generated text. International Journal for Educational Integrity, 19, 26. https://doi.org/10.1007/s40979-023-00146-z

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