Accounting Education and Artificial Intelligence - the framework
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Higher Education has an abundance of ‘frameworks’ guiding every aspect of teaching and learning theory and practice, and the emergence of Generative AI has certainly preciptated the need for new guidance around its educative use. Our framework has been developed with this important work in mind, with each ‘tier’ or ‘dimension’ of the framework nested within the other, indicating that when using Generative AI in an educative setting, all three levels are considered. We have respectfully borrowed the onto-epistemological construct of Being, Knowing and Doing from Indigenous scholars (Martin, 2003) who represent the interconnectivity of the three domains as essential to deep learning. While seemingly at odds with the current discourse surrounding Generative AI, it is a reminder of the importance of our human connection to the world, in stark contrast to the abstracted knowledge-construction new technologies offer. Read on below for more information about the structure of our framework.


BEING The foundational dimension of our framework - this is how we want our learners to ‘be’ when navigating the world of AI. We want them to be careful and be accountable. How we are in the world is essentially an ethical consideration, which is central to (the use of generative AI in) teaching and learning.

DOING This acknowledges the active dynamism of transformative learning. That is, that through creative, critical and embodied learning (alternatively, here, innovating, evaluating and engaging), we can transcend the limitations of current Generative AI technologies and understand the value of our human condition and actions. 
KNOWING While seemingly self-evident, the acquisition of knowledge as part of the educational process (in the context presented here) entails a kind of ‘literacy’ that can only be successfully acquired by engaging the ethical and experiential domains that sit ‘beneath’ it.