Training Future Managers and Financial Specialists in the Application of Artificial Intelligence for Financial Computing in Spreadsheets

Abstract

The article examines the fundamental transformations in the professional training of future managers and finance specialists caused by the integration of artificial intelligence (AI) into financial computations in spreadsheets. The study demonstrates that traditional teaching approaches focused on manual data entry and formula creation in Microsoft Excel are gradually being replaced by new analytical approaches in which strategic problem formulation becomes central, while operational tasks are delegated to software tools.

The research is based on a combination of general scientific methods, including analysis, synthesis, comparison, and systematization, as well as an empirical study conducted during 2023–2026 at the Leonid Yuzkov Khmelnytskyi University of Management and Law involving 74 students majoring in Finance, Banking, and Insurance. The author analyzes the current landscape of AI-powered spreadsheet tools, including Shortcut, Deckary, Microsoft 365 Copilot, and ChatGPT for Excel, identifying their specific functions in auditing, scenario analysis, and automated financial modeling.

The results of the experimental study demonstrate a significant increase in students’ use of AI technologies: whereas only 12% of students used AI tools for formula generation in 2023, this figure increased to 92.3% by the 2025–2026 academic year. At the same time, the study identifies a considerable risk of «blind» technology use, as approximately 15.4% of participants relied entirely on AI at all stages of task completion–from analysis to reporting–which often resulted in outputs lacking economic validity. This trend indicates a growing imbalance between extensive AI reliance and insufficient practical proficiency in core Excel functions.

The article concludes that the integration of AI into financial education is an irreversible process that provides substantial productivity benefits and shifts educational emphasis toward strategic decision-making. To maintain the quality of professional training, higher education institutions should integrate AI as an intellectual assistant rather than a substitute for analytical thinking. The author argues that curricula should focus on the logic of financial model development, error verification, and scenario planning based on real-world financial cases in order to ensure the competitiveness of future professionals in the digital economy.