The influence of AI literacy on risk management skills and the roles of diagnostic capabilities and prognostic capabilities: Empirical insight from Thai gen Z accounting students
This study investigates the relationship between AI literacy, diagnostic capabilities, prognostic capabilities, and risk management skills among Generation Z accounting students in Thailand. Using a quantitative research design, data were collected from 400 participants and analyzed through Partial...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2025-06-01
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| Series: | International Journal of Information Management Data Insights |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2667096825000230 |
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| Summary: | This study investigates the relationship between AI literacy, diagnostic capabilities, prognostic capabilities, and risk management skills among Generation Z accounting students in Thailand. Using a quantitative research design, data were collected from 400 participants and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that AI literacy positively influences both diagnostic and prognostic capabilities. In turn, these capabilities significantly contribute to the development of risk management skills, with prognostic capabilities showing a stronger effect. The findings highlight the value of integrating AI literacy into accounting education to better prepare students with essential analytical and risk-related competencies for the evolving digital landscape. |
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| ISSN: | 2667-0968 |