Adapting accounting education to evolving business paradigm-an Indian perspective

Author:

Nanjundaswamy AbhishekORCID,Divyashree M.S.,Suraj Neethu,Kulal AbhinandanORCID,Rahiman Habeeb Ur,Kodikal Rashmi

Abstract

PurposeThis study examines the need for an accounting curriculum to evolve in response to the changing business landscape. Specifically, this study aims to explore the relationship between various market forces, the shifting dynamics of business, and the importance of adapting accounting education to these changes.Design/methodology/approachThis study is a combination of both quantitative and qualitative research. A structured questionnaire was administered to 320 professionals to gather data, and the study employed descriptive analysis, one-sample t-tests, and structured equation modeling to analyze the relationship between the variables.FindingsThe findings reveal a strong correlation between business transformation and the imperative to adapt accounting education. This study emphasizes the significance of modifying accounting curricula to align with the current market trends. Furthermore, this study addresses the pressing concern of sustainability and the triple bottom line (TBL), advocating specialized education in sustainability accounting programs.Research limitations/implicationsDespite its contributions, this study acknowledges a limitation in its focus solely on the perceptions of professionals and academicians regarding the impact of business transformation on accounting education, without directly examining the prevailing accounting education system. Future research should address this limitation by undertaking a qualitative exploration of the actual accounting education landscape and market requirements.Practical implicationsThe implications of the study span the theoretical, regulatory, environmental, and social domains, stressing the need for educational institutions, regulatory bodies, and industry to collaborate in shaping competent and future-ready accounting professionals. A systematic approach would validate and extend the findings of this study, providing deeper insights into the transformative processes necessary to enhance accounting education in response to evolving business landscapes and environmental dynamics.Originality/valueThe outcome of the study assists educational institutions and regulatory bodies in framing policies to adapt accounting education to the evolving business landscape by updating the accounting curriculum as per the changes in the market forces to make graduates relevant and competent.

Publisher

Emerald

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