IDEAS home Printed from https://ideas.repec.org/a/taf/accted/v27y2018i4p333-357.html
   My bibliography  Save this article

Educating digital natives for the future: accounting educators’ evaluation of the accounting curriculum

Author

Listed:
  • Khaldoon Al-Htaybat
  • Larissa von Alberti-Alhtaybat
  • Zaidoon Alhatabat

Abstract

The global digital revolution has irrevocably transformed societies and industries. The accounting profession is predicted to experience a significant change in the future, due to technological developments. Practices will be automated and related positions obsolete, thus accounting graduates need to be educated for new and different tasks and positions. The current study focussed on these expected changes and how accounting profession, practice and, consequently, education will be affected and adjusted to these new technologies in an evaluation approach. A qualitative methodology was employed, investigating accounting educators’ perceptions of these developments. Semi-structured interview data and online accessible empirical data, such as podcasts, were analysed in two coding cycles. The findings illustrate that while significant changes are expected, participants’ opinions vary regarding the necessity of adjusting the accounting curriculum. Supportive changes include amending respective courses to emphasise classic skills, such as problem-solving, and contemporary skills, such as new technologies, to illustrate developments practically.

Suggested Citation

  • Khaldoon Al-Htaybat & Larissa von Alberti-Alhtaybat & Zaidoon Alhatabat, 2018. "Educating digital natives for the future: accounting educators’ evaluation of the accounting curriculum," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 333-357, July.
  • Handle: RePEc:taf:accted:v:27:y:2018:i:4:p:333-357
    DOI: 10.1080/09639284.2018.1437758
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09639284.2018.1437758
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1080/09639284.2018.1437758?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Beverley Jackling & Paul De Lange, 2009. "Do Accounting Graduates' Skills Meet The Expectations of Employers? A Matter of Convergence or Divergence," Accounting Education, Taylor & Francis Journals, vol. 18(4-5), pages 369-385.
    2. Fogarty, Timothy J. & Zimmerman, Aleksandra B. & Richardson, Vernon J., 2016. "What do we mean by accounting program quality? A decomposition of accounting faculty opinions," Journal of Accounting Education, Elsevier, vol. 36(C), pages 16-42.
    3. Sutton, Steve G. & Holt, Matthew & Arnold, Vicky, 2016. "“The reports of my death are greatly exaggerated”—Artificial intelligence research in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 22(C), pages 60-73.
    4. Earley, Christine E., 2015. "Data analytics in auditing: Opportunities and challenges," Business Horizons, Elsevier, vol. 58(5), pages 493-500.
    5. Rebele, James E. & St. Pierre, E. Kent, 2015. "Stagnation in accounting education research," Journal of Accounting Education, Elsevier, vol. 33(2), pages 128-137.
    6. McKinney, Earl & Yoos, Charles J. & Snead, Ken, 2017. "The need for ‘skeptical’ accountants in the era of Big Data," Journal of Accounting Education, Elsevier, vol. 38(C), pages 63-80.
    7. Greg Stoner & Margaret Milner, 2010. "Embedding Generic Employability Skills in an Accounting Degree: Development and Impediments," Accounting Education, Taylor & Francis Journals, vol. 19(1-2), pages 123-138.
    8. Khaldoon Al-Htaybat & Larissa von Alberti-Alhtaybat, 2017. "Big Data and corporate reporting: impacts and paradoxes," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(4), pages 850-873, May.
    9. Irene Tempone & Marie Kavanagh & Naomi Segal & Phil Hancock & Bryan Howieson & Jenny Kent, 2012. "Desirable generic attributes for accounting graduates into the twenty‐first century," Accounting Research Journal, Emerald Group Publishing Limited, vol. 25(1), pages 41-55, July.
    10. Gerard Stone & Brenton Andrew Fiedler & Chris Kandunias, 2014. "Harnessing Facebook for Student Engagement in Accounting Education: Guiding Principles for Accounting Students and Educators," Accounting Education, Taylor & Francis Journals, vol. 23(4), pages 295-321, August.
    11. Usha Ramachandran Rackliffe & Linda Ragland, 2016. "Excel in the accounting curriculum: perceptions from accounting professors," Accounting Education, Taylor & Francis Journals, vol. 25(2), pages 139-166, April.
    12. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2014. "A summary and analysis of education research in accounting information systems (AIS)," Journal of Accounting Education, Elsevier, vol. 32(2), pages 99-112.
    13. Watty, Kim & McKay, Jade & Ngo, Leanne, 2016. "Innovators or inhibitors? Accounting faculty resistance to new educational technologies in higher education," Journal of Accounting Education, Elsevier, vol. 36(C), pages 1-15.
    14. Binh Bui & Brenda Porter, 2010. "The Expectation-Performance Gap in Accounting Education: An Exploratory Study," Accounting Education, Taylor & Francis Journals, vol. 19(1-2), pages 23-50.
    15. Janvrin, Diane J. & Weidenmier Watson, Marcia, 2017. "“Big Data”: A new twist to accounting," Journal of Accounting Education, Elsevier, vol. 38(C), pages 3-8.
    16. Rick Payne, 2014. "Discussion of 'Digitisation, 'Big Data' and the transformation of accounting information' by Alnoor Bhimani and Leslie Willcocks (2014)," Accounting and Business Research, Taylor & Francis Journals, vol. 44(4), pages 491-495, August.
    17. Willis, Veronda F., 2016. "A model for teaching technology: Using Excel in an accounting information systems course," Journal of Accounting Education, Elsevier, vol. 36(C), pages 87-99.
    18. Marie H. Kavanagh & Lyndal Drennan, 2008. "What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(2), pages 279-300, June.
    19. Gregory Stoner, 2009. "Accounting Students' IT Application Skills over a 10-year Period," Accounting Education, Taylor & Francis Journals, vol. 18(1), pages 7-31.
    20. C. Janie Chang & Nen-chen Richard Hwang, 2003. "Accounting education, firm training and information technology: a research note," Accounting Education, Taylor & Francis Journals, vol. 12(4), pages 441-450.
    21. Yvette Blount & Babak Abedin & Savanid Vatanasakdakul & Seyedezahra Erfani, 2016. "Integrating enterprise resource planning (SAP) in the accounting curriculum: a systematic literature review and case study," Accounting Education, Taylor & Francis Journals, vol. 25(2), pages 185-202, April.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Susanne Leitner-Hanetseder & Christoph Eisl & Carina Knoll & Othmar M. Lehner, 2021. "Need For Advanced It Skills For Accountants €“ What Does Accounting Education Literature Tell Us?," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 13(1), pages 57-69.
    2. Valeriu Brabete & Catalin Mihail Barbu & Daniel Circiumaru & Daniel Goagara & Dorel Berceanu, 2024. "Redesign of Accounting Education to Meet the Challenges of Artificial Intelligence – A Literature Review," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 26(65), pages 275-275, February.
    3. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Hickey, Anna, 2019. "Accounting education literature review (2018)," Journal of Accounting Education, Elsevier, vol. 47(C), pages 1-27.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Hamood Mohammed Al-Hattami, 2021. "University Accounting Curriculum, IT, and Job Market Demands: Evidence From Yemen," SAGE Open, , vol. 11(2), pages 21582440211, April.
    2. Lin Mei Tan & Fawzi Laswad, 2018. "Professional skills required of accountants: what do job advertisements tell us?," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 403-432, July.
    3. Bernadette Smith & William Maguire & Helen Haijuan Han, 2018. "Generic skills in accounting: perspectives of Chinese postgraduate students," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(2), pages 535-559, June.
    4. Plant, Kato & Barac, Karin & Sarens, Gerrit, 2019. "Preparing work-ready graduates – skills development lessons learnt from internal audit practice," Journal of Accounting Education, Elsevier, vol. 48(C), pages 33-47.
    5. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Accounting education literature review (2016)," Journal of Accounting Education, Elsevier, vol. 39(C), pages 1-31.
    6. Berry, Reanna & Routon, Wesley, 2020. "Soft skill change perceptions of accounting majors: Current practitioner views versus their own reality," Journal of Accounting Education, Elsevier, vol. 53(C).
    7. Craig Cameron & Jennifer Dickfos, 2014. "'Lights, Camera, Action!' Video Technology and Students' Perceptions of Oral Communication in Accounting Education," Accounting Education, Taylor & Francis Journals, vol. 23(2), pages 135-154, April.
    8. Ștefan Bunea & Flavius-Andrei Guinea, 2023. "Stakeholders’ Perceptions of the Vocational Competences Acquired by Students Enrolled in Accounting Master’s Programmes in Romania," Sustainability, MDPI, vol. 15(9), pages 1-28, April.
    9. Atanasko Atanasovski & Marina Trpeska & Zorica Bozinovska Lazarevska, 2018. "Accounting Students' and Employers' Perceptions on Employability Skills in the SEE Country," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2018(3), pages 55-71.
    10. Peggy Coady & Seán Byrne & John Casey, 2018. "Positioning of emotional intelligence skills within the overall skillset of practice-based accountants: employer and graduate requirements," Accounting Education, Taylor & Francis Journals, vol. 27(1), pages 94-120, January.
    11. Palazuelos, Estefanía & San-Martín, Paula & Montoya del Corte, Javier & Fernández-Laviada, Ana, 2018. "Utilidad percibida del Aprendizaje Orientado a Proyectos para la formación de competencias. Aplicación en la asignatura «Auditoría de cuentas»," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 150-161.
    12. Arquero, José Luis & Fernández-Polvillo, Carmen & Hassall, Trevor & Joyce, John, 2017. "Relationships between communication apprehension, ambiguity tolerance and learning styles in accounting students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 13-24.
    13. Binh Bui & Hien Hoang & Duc P. T. Phan & P. W. Senarath Yapa, 2017. "Governance and compliance in accounting education in Vietnam – case of a public university," Accounting Education, Taylor & Francis Journals, vol. 26(3), pages 265-290, May.
    14. Giovanna Lucianelli & Francesca Citro, 2018. "Accounting Education for Professional Accountants: Evidence from Italy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(8), pages 1-1, June.
    15. Monique Micallef & Cheryl Mifsud & Lauren Ellul & Peter J. Baldacchino & Simon Grima, 2023. "The Skill Set Required in the Accounting Workplace: Perspectives of Accounting Graduates and Warrant Holders," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 117-145.
    16. Andiola, Lindsay M. & Masters, Erin & Norman, Carolyn, 2020. "Integrating technology and data analytic skills into the accounting curriculum: Accounting department leaders’ experiences and insights," Journal of Accounting Education, Elsevier, vol. 50(C).
    17. Komarev, Iliya & Preobragenskaya, Galina, 2022. "A framework of market-relevant accounting competencies for the Gulf Cooperation countries (GCC)," Journal of Accounting Education, Elsevier, vol. 59(C).
    18. Yet Mee Lim & Tat Huei Cham & Teck Heang Lee & Tharunika @ Chithra Latha Ramalingam, 2019. "Employer-Employee Perceptual Differences in Job Competency: A Study of Generic Skills, Knowledge Required, and Personal Qualities for Accounting-Related Entry-Level Job Positions," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(4), pages 73-83, October.
    19. Rajat Deb, 2019. "Accounting Theory Coherence Revisited," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 44(1), pages 36-57, February.
    20. Francesca Culasso & Elisa Giacosa & Edoardo Crocco & Daniele Giordino, 2023. "Modern day Management Accountants: A latent Dirichlet allocation investigation," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 11-36.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accted:v:27:y:2018:i:4:p:333-357. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAED20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.