Engaging Generation Z in Accounting Education: A Student-Centred and Technology-Enhanced Approach to Overcoming Passive Learning

This conceptual paper proposes a pedagogical framework for transforming accounting education to meet the learning needs and expectations of Generation Z. Drawing on constructivist learning theory and self-determination theory (SDT), the framework advocates for a shift away from passive, lecture-centric models to a student-centred, technology-enhanced, and engagement-driven approach. Generation Z students are characterised by digital fluency, autonomy-seeking behaviours, and preference for experiential learning which require innovative instructional strategies that foster deeper cognitive engagement, motivation, and real-world skill development. The paper introduces a three-pillar framework comprising student-centred learning, technology-enhanced instruction, and active engagement design, each reinforced by empirical evidence and contemporary teaching practices. Key pedagogical strategies such as flipped classrooms, gamification, collaborative technologies, and real-world simulations are discussed as practical applications of the framework. The integration of these approaches supports autonomy, competence, and relatedness, which are psychological needs central to SDT, while promoting knowledge construction through authentic, interactive experiences. The paper concludes with implications for educators, institutions, policymakers, and industry, offering a blueprint for curricular innovation that aligns accounting education with the demands of the modern profession and the learning profiles of Generation Z.