Abstract
This study examines how artificial intelligence is transforming graduate training in Irish accounting firms and resulting implications for tertiary accounting education. Through qualitative interviews with representatives from top-tier, upper mid-tier, and lower mid-tier firms, the research identifies significant variation in AI adoption across the profession, with larger firms implementing advanced integration while smaller practices adopt more incremental approaches. The findings reveal that entry-level routine tasks are increasingly automated, requiring graduates to develop earlier competency in supervisory, analytical, and governance roles. The study identifies that differing levels of AI integration across firm tiers create unequal graduate exposure, raising concerns about potential inequalities in professional development. Drawing on these findings and Ireland's Higher Education Authority National Policy Framework on Generative AI in Teaching and Learning, the study proposes an AI Impact Response Model for Tertiary-Level Accounting Programmes. This model emphasises three core competencies: digital skills, discipline-specific knowledge, and diagnostic and communication capabilities, delivered through spiral curriculum design across all programme modules, content and assessments. The recommendations provide accounting educators with practical guidance for preparing graduates who can operate effectively across diverse practice environments whilst preserving the professional judgement and ethical oversight central to the accounting profession.
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Recommended Citation
Murray, Lindsay
(2026)
"Insights from Industry: A Contextualised Analysis of How Tertiary Accounting Programmes Can Be Redesigned in the Age Of AI,"
Irish Journal of Academic Practice:
Vol. 14:
Iss.
2, Article 7.
Available at:
https://arrow.tudublin.ie/ijap/vol14/iss2/7