Impact of Artificial Intelligence on Commerce Curriculum: The Way Forward for Commerce Pedagogy in Higher Education Institutions
Author : Dr. T. Anuradha
Abstract :
Artificial Intelligence (AI) is reshaping the commerce and accounting professions at a pace that has outstripped the revision cycles of most Commerce curricula in Higher Education Institutions (HEIs). Automated bookkeeping, AI-enabled auditing, predictive analytics, and generative AI tools are displacing routine, transactional work while elevating demand for analytical, advisory, and technology-integration skills. This paper examines how AI is influencing the content, structure, and learning outcomes of the Commerce curriculum, and how it is transforming classroom pedagogy and delivery. Drawing on recent literature, industry skills reports, and policy developments under India's National Education Policy (NEP) 2020, the paper identifies the principal drivers of curricular change, the pedagogical shifts already under way, and the institutional, faculty, and student-level barriers to effective AI integration. It concludes with a structured 'way forward' framework covering curriculum redesign, faculty capacity-building, assessment reform, infrastructure investment, and policy alignment, offering a roadmap that undergraduate and postgraduate Commerce departments and professional accounting programs can use to remain relevant in an AI-augmented economy.
Keywords :
Artificial Intelligence, Commerce Education, Curriculum Design, Pedagogy, Higher Education, NEP 2020, Accounting Education, Digital Transformation.
