How AI-Ready Are Indonesian Accounting Curricula? Evidence from Online Curriculum Benchmarking

Abstract

Artificial intelligence (AI) is reshaping accounting practice and increasing demand for digital, analytical, and technology-enabled professional competencies, yet limited cross-institutional evidence shows how explicitly these competencies are embedded in Indonesian undergraduate accounting curricula. This study assessed AI curriculum readiness across 24 undergraduate accounting programs, comprising 12 public and 12 private universities, and identified the most and least represented competency areas. A descriptive cross-sectional curriculum benchmarking design was applied to publicly available official curriculum information using structured document content analysis. AI readiness was measured with a simplified AI Curriculum Readiness Index (AICRI) comprising six dimensions and 12 binary indicators. The mean normalized AICRI score was 29.17 out of 100, indicating limited explicit AI-related curriculum coverage. Digital Accounting Technologies had the highest coverage, followed by Data and Analytics and Digital Audit and Assurance, while AI and Automation and Cybersecurity, Governance and Digital Ethics were substantially less represented. Private university programs recorded higher AICRI scores than public university programs within the purposively selected sample. The findings suggest that the sampled accounting curricula have progressed further in digitalization than in comprehensive AI readiness and identify priority areas for curriculum reform, particularly AI foundations, automation, advanced analytics, cybersecurity, and responsible AI governance.