Relationship between Artificial Intelligence Literacy and Complex Problem-Solving Skills in Generation Z Accounting Students with the Mediating Role of Systems Thinking and Intuition Thinking | ||
| فناوری و دانش پژوهی در تعلیم و تربیت | ||
| Articles in Press, Accepted Manuscript, Available Online from 18 February 2026 | ||
| Document Type: Original Article | ||
| DOI: 10.30473/t-edu.2026.76001.1341 | ||
| Author | ||
| Hossein Rajabdorri* | ||
| Ph.D. in Accounting, Vice‑Chancellor for Development, Resource Management and Planning, Fasa University of Medical Sciences, Fasa, Iran | ||
| Abstract | ||
| Despite its widespread prevalence in the contemporary era, addressing the impacts of Artificial Intelligence (AI) is essential for its practical application and the enhancement of performance quality and decision-making. The present study aims to analyze the relationship between AI literacy and complex problem-solving skills among Generation Z accounting students, considering the mediating role of systems thinking and intuitive thinking skills. The research population comprises Generation Z accounting students nationwide; data were gathered from 183 participants selected through simple random sampling in 2024. Data collection was conducted using the questionnaire developed by Promma et al. (2025). Path analysis results revealed that AI literacy has a positive and significant relationship with both systems thinking and intuitive thinking skills. Furthermore, a direct and significant correlation was observed between these two types of thinking and complex problem-solving capability. The findings highlight the critical mediating role of systems and intuitive thinking in linking AI literacy to complex problem-solving among Generation Z students. Beyond validating statistical relationships, the overall findings emphasize the necessity of revising the accounting higher education system. Integrating digital literacy with cognitive skills can provide a platform for enhancing professional performance and addressing the emerging challenges of the accounting ecosystem. | ||
| Keywords | ||
| Artificial Intelligence Literacy; Complex Problem-Solving Skills; Generation Z; Systems Thinking Skills; Intuition Thinking Skill | ||
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