Pedagogical Practices of Accounting Departments Addressing AACSB Technology Requirements

Abstract

Technology skills are essential for accounting professionals and should be equally important in the accounting curricula. Educational institutions measure technology-related curricular innovations in part through compliance with AACSB Standard A5. We investigate how institutions are preparing for accreditation review as it relates to technology in accounting curriculum by surveying AIS educators from 85 universities and examining efforts to meet the AACSB Standard A5 accreditation requirements. Quantitative results suggest that most institutions feel they are prepared but also contain some contradictory information that, when combined with qualitative feedback, raises questions about the degree of progress in technology integration. Common issues include a widespread lack of increased faculty training, an over-reliance on AIS classes to meet accreditation standards, and the inclusion of basic spreadsheet and visualization skills as "technology" or "data analytics." We provide a suggested pathway to improve accounting pedagogy as it relates to technology through phased curricular changes and issue a call for administrators to support increased accounting faculty technology training.