External audit is undergoing rapid changes where more and more routine tasks are automated with analytics and artificial intelligence (AI) instruments. The paper addresses a research problem of mapping data analytics to audit tasks and develops a framework aligning audit phases and AI and using data analytics in teaching audit with AI. The paper…

Purpose: This viewpoint aims to discuss the transformative role, the current challenges and the outlook of sustainability accounting education (SAE). Design/methodology/approach: Higher education institutions (HEIs) have a "social responsibility" to foster competencies and skills for sustainable development within their student bodies…

Rapidly evolving fintech and decentralized finance environments present an opportunity to reconsider how best to teach financial reporting, internal controls, auditing, taxation, and accounting information systems. Industrial firms have found considerable success in growing the customer value/cost ratio by applying "design thinking" (DT)…

Based on his experience during the past two decades of research, teaching, and administration in a department composed of Accounting and Information Systems, the author makes several observations as well as some predictions for the next two decades based on trends that suggest accounting students need strong technology and analytics skills, as…

Although the mental and physical health of students on college campuses has been under scrutiny, little has been done at the program level to assess and improve an accounting student's overall wellbeing. This chapter describes a wellbeing program integrated into the curriculum of a small accounting program in the American Midwest. It documents the…

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…

Creating a mindset for research, including the development of professional research skills and critical thinking, is of the utmost importance in preparing students for the business world. To help faculty with this mindset, we discuss novel approaches for incorporating professional research and interactions into the undergraduate classroom,…

This study was undertaken to assess the extent of changes brought by the Lesotho General Certificate of Secondary Education (LGCSE). The LGCSE replaced the British General Certificate of Secondary Education (GCE O level). The new system was hailed as modern and progressive, recognizing wider ability performance. The study employed a comparative…

Numerous prior literature pointed out the disconnection of knowledge and skills between the classroom and the workplace, especially regarding data analytic skills in the big data era. However, the studies on integrating data analytics, including the current IS/IT environment, into the accounting curriculum are minimal. This study provides an…

This study aimed to develop and evaluate a digital instructional game application for learning the basic concepts of the accounting principles in an introductory accounting course. The game was designed using the Unity engine and Griss instructional design model. Based on the model, game characteristics were embedded in educational content. The…

Accounting education has undergone significant changes over the past 20 years. A curriculum that focuses on GAAP principles and ledger-based accounting rules is being quickly replaced by technology. It is necessary to develop a curriculum that enables universities to prepare students with critical job skills for entry-level accounting positions…

This paper describes the design of a blended learning intervention to enhance the student learning experience, incorporating innovative technologies and pedagogies within introductory accounting. The design-based research (DBR) methodology involved 68 learners in the participatory design of the intervention across three design iterations. Emerging…

Prior research (Harrast, Olsen, & Sun, 2023) analyzes the eight emerging topics to be included in future CPA exams and discusses their importance to career success and appropriate teaching locus in light of survey evidence. They find that the general topic of data analytics is the most important of the eight emerging topics. To further…

The authors use experiential learning theories to examine college students' acquisition of tax knowledge and tax literacy. Tax knowledge is important because taxation affects virtually all adults, college students are often employed and subject to individual taxation, and understanding taxation and tax planning has both current and future…

Purpose: This research investigates the impact of artificial intelligence (AI) on accounting jobs and universities implementing AI-focused accounting programs and courses to meet market requirements. By drawing insights from universities implementing AI-focused programs, this research offers a roadmap for educational institutions seeking to…