AI時代におけるサステナビリティ報告への会計学生の準備度評価：アルバニアからの証拠

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a multidimensional readiness instrument and baseline evidence on the AI–sustainability competency gap in an under-studied EU-candidate setting.

🏢実務担当者:Signals that incoming accounting talent may be AI-capable but weak on CSRD/ESRS substance, implying heavier in-house training for disclosure teams.

🏛政策担当者:Supports embedding sustainability-reporting and AI competencies into accounting curricula and professional certification pathways ahead of CSRD adoption.

Artificial intelligence (AI) and sustainability reporting are simultaneously reshaping the competencies expected from future accounting professionals. While existing research has examined these developments separately, evidence on accounting students’ readiness to integrate AI with sustainability reporting remains limited, particularly in European Union candidate countries. This study assesses accounting students’ readiness for sustainability reporting in the age of Artificial Intelligence, using Albania as an empirical setting. A quantitative cross-sectional survey was conducted with 108 accounting and related business students. The study assessed nine dimensions of readiness: AI literacy, AI-related competencies, sustainability reporting knowledge, perceived contribution of AI to sustainability reporting, current university preparation, need for curriculum integration, professional readiness, additional training needs and future employability. Data were analysed using descriptive statistics, Cronbach’s Alpha reliability analysis, and independent-samples t-tests. The findings reveal an uneven readiness profile. Students reported relatively strong AI-related competencies (M=3.98) and AI literacy (M=3.84), while sustainability reporting knowledge was considerably lower (M=3.08). Current university preparation received the lowest assessment (M=2.72), whereas additional training needs (M=4.02) and the need for curriculum integration (M=3.87) were among the highest-rated dimensions. Students also recognised the potential contribution of AI to sustainability reporting (M=3.61). Differences between Bachelor’s and Master’s students were generally not statistically significant, except for AI-related competencies. The study concludes that accounting students are partially, but not yet fully, prepared for sustainability reporting in an AI-enabled professional environment. The findings suggest that digital readiness does not automatically translate into sustainability readiness and highlight the need for accounting education to integrate AI capabilities with sustainability reporting knowledge, particularly CSRD and ESRS-related competencies.

• openalex https://dj.univ-danubius.ro/index.php/DD/article/view/4276first seen 2026-11-02 04:55:24 · last seen 2026-11-06 05:02:02