Assessing the Alignment of Accounting Curriculum with Emerging Technological Needs
Keywords:
Accounting education, Emerging technologies, Artificial intelligence, Blockchain, Curriculum reformAbstract
This study aims to evaluate the extent to which accounting curricula align with emerging technological demands and to identify gaps between educational content and labor market requirements. A descriptive-survey design with a quantitative approach was employed. The population included accounting faculty, final-year students, and professional accountants working in financial organizations in 2024. Using stratified random sampling, 320 participants were selected. Data were collected via a researcher-designed questionnaire with 35 Likert-scale items, validated by experts and tested for reliability (Cronbach’s alpha = 0.88). Data were analyzed using SPSS v26 through descriptive and inferential statistics. One-sample t-tests revealed that the mean alignment score of curricula (2.3 out of 5) was significantly below the expected level (3). Coverage of AI-related competencies (37%) and blockchain content (28%) was significantly lower than benchmark levels of 50% and 40%, respectively. Pearson correlation showed a positive significant relationship between professional experience and recognition of the need for curricular change (r = 0.42, p = 0.003), while age was negatively correlated with perceived importance of emerging technologies (r = -0.36, p = 0.002). The findings indicate a substantial gap between current accounting curricula and technological requirements of the labor market. Comprehensive curriculum reform, integration of emerging technologies into existing courses, and professional development programs for faculty and accountants are essential to enhance graduates’ employability and competitiveness.
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Copyright (c) 2025 Esa Zarei, Omid Faraji, Ezzatullah Abbasian (Author)
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