Artificial Intelligence Literacy in Economic Higher Education: A Qualitative Study on Students’ Critical Use, Ethical Awareness and Perceived Risks

Abstract

This study explores artificial intelligence literacy in economic higher education, focusing on students’ academic use of AI tools and their critical evaluation of AI-generated responses. The research adopts a qualitative exploratory approach based on semi-structured interviews with 27 students from the Faculty of Economic Sciences. The findings show that students use AI tools mainly for explaining concepts, summarising materials, generating ideas, structuring assignments, reformulating texts, translating information and preparing academic projects or presentations. AI is perceived as a useful complementary tool for learning and academic efficiency, particularly for general explanations and preliminary organisation of ideas. However, students express caution when using AI for discipline-specific tasks involving calculations, accounting interpretations, fiscal issues, legislation or updated professional standards. The results also indicate a moderately critical attitude toward AI-generated content. Students do not fully trust AI responses and report verifying information through course materials, teachers’ explanations, official sources, legislation and academic references. The study highlights that the main challenge is not the use of AI itself, but its use without verification, contextual understanding and awareness of limitations. The findings contribute to the literature on AI literacy by providing qualitative evidence from economic higher education and suggest the need for structured training activities that support critical, responsible and discipline-sensitive use of AI tools.