The influence of AI literacy on complex problem-solving skills through systematic thinking skills and intuition thinking skills: An empirical study in Thai gen Z accounting students

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The rapid integration of artificial intelligence (AI) into various sectors has heightened the need for understanding its impact on cognitive and problem-solving skills. This study investigates the influence of AI literacy (AIL) on complex problem-solving skills (CPS) by examining the mediating roles of systematic thinking skills (STS) and intuitive thinking skills (ITS) among Generation Z accounting students in Thailand. Utilizing structural equation modeling (SEM) to analyze the relationships between these constructs, the research draws on a sample of 420 final-year undergraduate accounting students from both public and private universities, selected through convenience sampling. The findings reveal that AIL significantly enhances both STS and ITS, which in turn play a crucial mediating role in the development of CPS. These results underscore the importance of integrating AIL into educational curricula, particularly to foster deeper cognitive abilities that are essential for effective problem-solving in the context of AI technology. Moreover, the study advocates for the implementation of training programs designed to cultivate these skills within the workforce, thereby preparing individuals to navigate the challenges of the digital era where technology is increasingly pivotal. The implications of this research extend to the formulation of educational policies, the design of training initiatives, and the development of human resource strategies aimed at enhancing the nation's competitive advantage on a global scale.