The School of Accountancy at Singapore Management University (SMU) has introduced an Applied Artificial Intelligence (AI) Track within its Master of Science in Accounting (MSA) degree programme.
The university stated that the pathway is structured to train accounting and finance professionals to integrate AI tools into operational processes, evaluate generated results, and implement governance structures and human supervision around its use.
Go deeper with GlobalData
Access deeper industry intelligence
Experience unmatched clarity with a single platform that combines unique data, AI, and human expertise.
The initiative comes amid shifts in daily finance and accounting functions driven by AI technologies.
Participants will receive hands-on training across several emerging technologies including generative AI, large language models, retrieval-augmented generation and agentic AI.
In addition to technical execution, the students will learn to gauge system reliability and constraints, oversee automated processes and set up operational safeguards.
The new offering expands upon the data and analytics framework already embedded within the wider MSA programme.
SMU School of Accountancy dean Zhang Liandong and Professor of Accounting Lee Kong Chian said: “We designed the Applied AI Track around how AI is entering accounting and finance work.
“The question is not simply whether a tool can perform a task, but whether professionals understand its limitations, can evaluate its output and know what controls are needed before relying on it.
“Students will therefore learn to apply emerging technologies such as Generative and Agentic AI within professional workflows, while retaining the professional judgement, human oversight and accountability that remain central to the profession.”
The Applied AI specialisation comprises four course units selected from five elective offerings.
They are Agentic AI for Accounting; AI Governance, Evaluation and Ethics; Modern AI Applications in Business; Blockchain and AI for Decentralised Intelligence; and an Innovation and Technology Capstone (SMU-X).
These subjects build on MSA’s core alongside foundational training in data management, forecasting, machine learning, programming, statistics and visual analytics.
Additionally, students can apply AI and digital analytics to live accounting and finance challenges through the SMU-X capstone, in collaboration with corporate partners.
Beyond operating tools, the curriculum emphasises the supervision and governance of automated systems across accounting, audit and assurance, financial analysis and finance transformation workflows.
Graduates will be trained to evaluate machine-generated outputs, identify flawed assumptions or errors and design human-in-the-loop review processes.
The coursework also prepares professionals to manage risks surrounding algorithmic bias, cybersecurity, data privacy, explainability, model validation and regulatory compliance.
