Abstract
ABSTRACT
Recently, accounting academics have reported increased attention in the accounting profession toward the employment of various technologies. These studies only highlight the exploitation of these technologies in the profession and areas for future research, while missing the need for modernizing the accounting curriculum to meet the industry's technological needs. This paper follows an integrated model for curriculum redesign to reflect blockchain technology, business data analytics, and artificial intelligence employment in the accounting profession. By building on the main four educational curricula designs components, we propose ways to incorporate these technologies into the accounting curriculum. Current industry implementation of new technologies should be considered by academia when designing accounting curriculum to prepare graduates for the market and to ensure their employability. This paper calls for radical changes in the accounting curriculum to reach a balance between existing accounting knowledge and information technology skills relevant to the profession.
JEL Classifications: M4; I23; O33.
Publisher
American Accounting Association
Subject
Computer Science Applications,Accounting
Reference52 articles.
1. Al-Htaybat,
K.
,
von Alberti-AlhtaybatL., and
AlhatabatZ.
2018.
Educating digital natives for the future: Accounting educators' evaluation of the accounting curriculum.
Accounting Education27 (
4):
333–
357.
https://doi.org/10.1080/09639284.2018.1437758
2. Alden,
M. E.
,
BryanD. M.,
LessleyB. J., and
TripathyA.
2012.
Detection of financial statement fraud using evolutionary algorithms.
Journal of Emerging Technologies in Accounting9 (
1):
71–
94.
https://doi.org/10.2308/jeta-50390
3. Aldhizer,
G. R.
III
2015.
Small firm audit partner hiring crisis: A role play for critical thinking and negotiation skills.
Issues in Accounting Education30 (
4):
275–
296.
https://doi.org/10.2308/iace-51117
4. American Institute of Certified Public Accountants (AICPA).
2018.
The AICPA pre-certification core competency framework.
Available at: https://thiswaytocpa.com/collectedmedia/files/core-competency-framework.pdf
5. Appelbaum,
D.
, and
NehmerR.
2019.
The coming disruption of drones, robots, and bots: How will it affect CPAs and accounting practice? Available at: https://www.cpajournal.com/2017/07/03/coming-disruption-drones-robots-bots/
Cited by
101 articles.
订阅此论文施引文献
订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献