Technological autonomy and financial competencies among Accounting students: empirical evidence from Education 5.0

Authors

DOI:

https://doi.org/10.31637/epsir-2027-3059

Keywords:

Education 5.0, artificial intelligence, financial competencies, autonomous learning, higher education, university financial training, technology adoption, generative artificial intelligence

Abstract

Introduction: Education 5.0 proposes that students retain autonomy over the technologies they use for learning, although empirical evidence supporting this principle in university financial education remains limited. Methodology: This study reinterprets data from a quasi-experimental design involving control and experimental groups of Accounting students. Instruments were validated by nine experts (I-CVI = 0.889) and showed Cronbach’s alpha coefficients above 0.89. Results: Both groups improved significantly from pre-test to post-test, with a greater gain in the experimental group (d = 1.046), although the final between-group comparison showed no statistically significant difference. A considerable proportion of participants autonomously replaced NotebookLM with ChatGPT without negatively affecting academic performance. Discussion: This behavior aligns with the technological autonomy principle of Education 5.0 and raises questions regarding instructional design and institutional regulation of AI use. Conclusions: Autonomous adoption of AI tools is compatible with the development of complex technical competencies in university financial education.

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Author Biographies

Jorge Luis Hernández Ulloa, Universidad Autónoma de Nayarit

Full-time lecturer and researcher at the Academic Unit of Accounting and Management at the Autonomous University of Nayarit (UACyA-UAN), Mexico, where he teaches modules on the Public Accounting and Management programmes. His research focuses on the Behavioural and Educational Sciences, specifically within the field of Pedagogy, with an emphasis on technology-enhanced education and innovation. His work centres on artificial intelligence-supported learning, financial education, entrepreneurship and educational technology in higher education.

Heriberta Ulloa Arteaga, Universidad Autónoma de Nayarit

She is a lecturer and researcher at the Department of Accounting and Management at the Autonomous University of Nayarit. Her research focuses on the social sciences, with a specialisation in the field of comparative education.

Sally Melissa Hernández Ulloa, Universidad Autónoma de Nayarit

She is a researcher and author of specialist articles on pedagogy and teaching strategies. She is noted for her involvement in the design, development and review of new pre-school teaching materials for the Nueva Escuela Mexicana. Her approach combines scientific theory with teaching practice.

Irma Gabriela Olvera Ochoa, Secretariat of Public Education

She holds a Master’s degree in Primary Education and currently works as a nursery school headteacher. She has previous experience as a teacher at the Escuela Normal Urbana. Her profile is notable for her specialisation in the drafting and proofreading of academic texts.

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Published

2026-09-07

How to Cite

Hernández Ulloa, J. L., Ulloa Arteaga, H., Hernández Ulloa, S. M., & Olvera Ochoa, I. G. (2026). Technological autonomy and financial competencies among Accounting students: empirical evidence from Education 5.0. European Public & Social Innovation Review, 12, 1–25. https://doi.org/10.31637/epsir-2027-3059

Issue

Vol. 12 (2027)

Section

INNOVATIONS IN THE INTEGRATION OF DIGITAL TECHNOLOGIES IN EDUCATION: POLICIES, PRACTICES AND CHALLENGES

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Copyright (c) 2026 Jorge Luis Hernández Ulloa, Heriberta Ulloa Arteaga, Sally Melissa Hernández Ulloa, Irma Gabriela Olvera Ochoa

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