Higher Education should evolve their teaching and learning process in order to cope with the use of AI in classes. The combination of pedagogical methodologies with AI tools is fundamental to exist in today’s world. Students are more and more demotivated to be in classrooms where there are no active methods of learning. Nevertheless, the still true from Delors report for an education for the XXI Century on 2010. Fifteen years after the four pillars of education remain: learn to know, learn to do, learn to live together and learn to be. The concerns are the same. But the reality changed a change is needed in the way education faces AI in the learning process.

In this study it is intended to do a profound literature review under the scope: 4 pillars of education; student at the centre of the learning process; teachers as tutors and universities as responsible for sustainable societies.

The introduction in an accounting course of AI, is in study. How it will be done? Are teachers prepared to do so? Are students willing to work harder to learn AI and accounting?

In this case study, we will observe and do interviews to teachers and students and researchers concerning the use of AI and specifically when and where. Also, their answers to questionnaires after the testing of a “pilot” course is fundamental to know their perception.

This study intends to give insights on how to use AI in education. How to know, how to do, how to live together, how to be in this artificial intelligence world where humanization is being forgotten and learners have more and more difficulties in expressing their emotions and react to the obstacles of their life.

Keywords: Simulator of Business Environment with AI, Accounting, Artificial Intelligence, Humanization, How to be.