Issue 37, September 2025

In an educational context increasingly shaped by technology, the integration of Artificial Intelligence (AI) tools offers new opportunities to enrich learning. Within the Economics of Public Spending course - taught in the fourth year of the Bachelor’s Degree in Economics and the fifth year of the Double Degree in Economics and Public Administration- a practical exercise was designed to enable students to explore and analyze composite indicators of public policies. The main objectives were to foster autonomous learning through the use of AI, assess critical thinking and collaborative skills in a group setting, and support the development of teaching competencies in this evolving field. This article presents the experience, its outcomes, and the lessons learned.

One of the most significant, controversial, and disruptive changes that universities have faced in recent years is the development of generative artificial intelligence (GAI) tools. These tools can be used by students to enhance and/or simplify their learning processes, but they can also be used by instructors to improve their teaching and assessment practices. While there are substantial benefits to using these tools in teaching, there are also notable uncertainties, fears, and risks. For this reason, it is important for university administrators to have information about faculty attitudes and intentions regarding the use of GAI in their teaching roles. In this context, and based on traditional models of technology acceptance, the main objective of this study has been to explore the acceptance of GAI tools among university faculty in Spain, with a particular focus on identifying the factors that influence their intention to use this technology. The results show that perceived usefulness, perceived ease of use, social norms, and certain aspects of teaching commitment positively influence this intention to use. Conversely, perceived risks have a negative impact on such intention. Based on these findings, university administrators can derive some guidance or recommendations for their GAI dissemination and acceptance strategies in educational settings.

This paper examines the pedagogical application of artificial intelligence tools through a case study in which an AI-replicated professor delivers a teaching video in an introductory economics course. With a sample of 97 students from Economics and Business programs in Spain, the study compares the perceived utility of the content when the AI origin is disclosed versus when it is not. The material received a high rating from the students. However, findings indicate that students informed about the AI involvement rate the material significantly lower, suggesting an inherent bias against AI-generated content. The implications for integrating AI tools into Public Economics education are discussed, with recommendations for maximizing benefits and mitigating potential risks.

This article presents the experience of a Law-Business Administration student in the development of a Final Degree Project (TFG) through artificial intelligence (AI). The research, within the field of international taxation, focused on identifying key differences in Double Taxation Agreements (DTAs) between Spain and seven countries, comparing them with the OECD Model Tax Convention (OECD MTC) of 2017. The article highlights how AI complements, but does not replace, the work of the student, who played a crucial role in validating and supervising the results generated by the tool. The student's point of view is used so that my colleagues can assess its use in future works/projects. Also, so that university professors can complement their vision when facing similar documents received from their students.