On September 29, 2026, the Director of the Institute of Accounting and Finance of the NAAS Stanislav Vasylishyn joined another international webinar in the CIMA “Train the Trainer” series, entitled “Teaching CIMA in the Age of Generative AI”. The speakers, Stuart Pedley-Smith (Founder, Educational Strategist & CIMA lecturer, Synapse Learning Solutions) and Mark Foley (Senior Director Relationship Programmes, CIMA), focused on one of the key challenges facing modern education: how to use AI in a way that develops students’ thinking rather than replacing it.

 

Of particular interest was the three-stage framework for using AI in learning: from explaining basic concepts to coaching and analysis, and ultimately to challenging students’ arguments, logic, and reasoning. At the same time, the speakers highlighted the risks of cognitive dependency on AI. Therefore, the primary goal should not be to obtain a ready-made answer, but to develop the ability to think independently, analyse, make professional decisions, and justify them.

 

One particularly powerful message from the webinar was: “Your answer doesn’t interest me — your understanding does.” The key approach can be summarized as follows: Explain → Challenge Understanding → Challenge Thinking. This is the logic we should follow when integrating AI into modern accounting education, transforming it from an “answer generator” into a tool for developing critical thinking and professional judgment.

 

Our sincere thanks to Karen Phang and CIMA Ukraine (Natalie Vovchuk, Marina Zayceva) for the opportunity to continuously explore new approaches to the development of global accounting education!