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Olivier Desplebin; Gulliver Lux; Nicolas Petit – Accounting Education, 2025
Blockchain is characterized as a disruptive technology in many sectors, including accounting and auditing. Despite blockchain's great potential, several studies point out that tangible applications in accounting and auditing are slow to develop and to become widespread. This article looks at the practices and strategies of blockchain education in…
Descriptors: Information Technology, Information Storage, Information Management, College Curriculum
Tra Lam Pham; Thi Phuong Thanh Tran; Thi Kim Thoa Dau; Anh Hoa Tran – Higher Education, Skills and Work-based Learning, 2025
Purpose: This study investigates the determinants of digital competencies (DC) of students and professionals in accounting. Design/methodology/approach: A total of 278 valid questionnaires were collected from 145 accounting students and 133 professionals to test the relationship between some characteristics of learners through the t-test and…
Descriptors: Foreign Countries, College Students, Accounting, Professional Personnel
Hashem Alshurafat; Merwiey Alaqrabawi; Mohannad Obeid Al Shbail – Accounting Education, 2024
This paper aims to identify and explore the learning objectives outlining the core knowledge for forensic accounting education. Bloom's taxonomy is used to outline and analyze the core knowledge for forensic accounting education (e.g. fraud examination, litigation support, business valuation, and IT forensic accounting) in 15 Australian…
Descriptors: Accounting, Professional Education, Taxonomy, Universities
Mirna Isabel Rivera García; Ingrid Margoth Vásquez Flores – International Society for Technology, Education, and Science, 2024
The study focused on analyzing the knowledge and application of cryptocurrencies in undergraduate programs across public and private universities in Honduras. Given the increasing relevance of cryptocurrencies in the global financial landscape. The primary objective was to assess the level of knowledge and application of cryptocurrencies among…
Descriptors: Foreign Countries, Computer Science Education, Information Science Education, College Faculty