Understanding how accounting education can prepare students for a technology-driven workforce

The gap

Evidence profile

Sourced from the recommendations and abstract and stated research gap of the source papers, classified as general, drawn from work published between 2008 and 2026, spanning 4 journals. Those papers have been cited 38 times in total.

Supporting evidence — 4 representative gaps

• Accounting teachers’ voices on the integration of ChatGPT in Accounting Education: A Case of South Africa (2026) · Journal of Education and Learning Technology · doi

  Based on the findings and discussion of this study, it is recommended that accounting teachers adopt ChatGPT within the teaching and learning environment, as it facilitates the effective implementation of the accounting curriculum and supports the development of both accounting competencies, such as data analysis, and learner competencies, including critical thinking and problem-solving. ChatGPT enables teaching, learning, and assessment to extend beyond the physical boundaries of the classroom, allowing teachers and learners to collaborate with relevant stakeholders to address learning gaps identified during instruction. Fundamentally, there is a compelling need for the DBE to organize capacity-building workshops to equip teachers with the technological and pedagogical knowledge and skills necessary for meaningful integration of educational technology. Subsequently, establishing vibrant professional learning communities will support educational technology's sustained and seamless integration within accounting classrooms. CONCLUSION The study has examined accounting teachers' perspectives on the opportunities, challenges, and threats associated with integrating ChatGPT into Accounting instruction. The findings have revealed that teachers perceived ChatGPT as a facilitative tool that promotes flexible, personalized, and impactful teaching and learning. Additionally, it emerged as a powerful tool for providing prompt assessment feedback. However, the study also highlighted significant limitations, particularly in terms of infrastructure and technological, pedagogical, and content knowledge, which hinder the effective integration of ChatGPT in Accounting. The study has recommended an urgent need for teacher professional development to equip accounting teachers with the knowledge and skills required to integrate educational technology. Furthermore, it has emphasized the importance of establishing functional professional learning communities to sustain capacity building. In conclusion, the study argues that it is imperative for teachers to be supported and provided with the requisite capabilities to integrate educational technology such as ChatGPT effectively, thereby enhancing the quality of teaching, learning, and learner outcomes in Accounting. This study highlights the need for the Department of Education to provide facilitating conditions for all schools to equally tap into the affordances of ChatGPT. Moreso, there is a need to design policies which will guide both learners and teachers on the use of ChatGTP more especially in assessment practices. Lastly, it should be noted that the results of this exploratory study cannot be generalised as only a limited sample in Frances Baard was used. A large scale research with a much larger sample might need to

  generalrecommendations
  Keywords: accounting teachers chatgpt learning need teaching educational technology assessment knowledge integration professional recommended within effective
• Improving Student Learning at SMAN 2 Regarding the General Ledger and Trial Balance Worksheets (2026) · Advances in Community Services Research · doi

  for advanced practical accounting training topics based on participant programs. feedback. training process. 4.2 Discussion The implementation of the Community Service (PKM) program, which included education and training in general ledger posting and the preparation of trial balance worksheets, demonstrated that a learning approach combining theoretical instruction with hands-on practice effectively enhanced participants’ understanding of fundamental accounting concepts. This was reflected in the post-test results, which showed that participants achieved an average score of 81 after completing the entire series of activities. This finding indicates that students were able to grasp material they had not previously studied in depth, particularly regarding the application of the accounting cycle in a professional work context. Thus, this PKM activity serves not only as a means of knowledge transfer but also as a platform for developing practical skills relevant to the participants’ needs. The improvement in participants’ understanding following the training aligns with the concept of skill-based education, which emphasizes the importance of applied learning experiences in shaping students’ competencies. In the context of accounting education, conceptual understanding is more readily achieved when participants are allowed to practice the steps of the accounting cycle directly. The processes of posting to the general ledger and preparing trial balance worksheets are technical skills that cannot be fully grasped through theory alone but require repeated practice for participants to understand the relationships among processes in the preparation of financial statements. Therefore, the use of a practice-based training method in this activity is a relevant intervention that bridges the gap between theoretical learning and students’ practical competency needs. Field findings in this activity also support the results of previous community service studies, indicating that accounting training can enhance participants’ competencies. Sariningsih et al., (2022) found that accounting training for high school students improves their readiness for the workforce. Chelsya, Patricia, and Fernanda (2023) also reported that education on bookkeeping and financial reporting can improve participants’ understanding of the stages involved in preparing financial statements. Additionally, Sudradjat and Djanegara (2020) stated that training in accounting skills 2026. The Author(s). This open-access article is distributed under a Creative Commons Attribution 4.0 International License. Page | 220

  generalrecommendations
  Keywords: accounting training participants education practice understanding students practical based learning activity skills financial community service
• Accounting Students' IT Application Skills over a 10-year Period (2008) · Accounting Education · cited 31× · doi

  The paper addresses the generalizability of these findings and discusses the implications of these factors for accounting educators, including the importance of recognising the differences that are potentially masked by the general increase in skills; the need for further research into the changing nature, and implications, of the gender gap in entrants' IT application skills; and the low levels of entrants' spreadsheet and database skills that are a cause for concern.

  generalabstractevidence 5/5
  Keywords: skills implications entrants addresses generalizability discusses factors accounting educators including importance recognising differences potentially masked
• How does accounting education shape the digitalization of the accounting profession? A cognitive mapping investigation (2025) · Quality & Quantity · cited 7× · doi

  There is a gap in understanding how accounting education can prepare students for a technology-driven workforce. Prior work has not fully addressed the importance of digital competencies and ethical judgment in accounting education. The paper identifies a need for more research on the role of faculty expertise, industry partnerships, and innovative pedagogical approaches in digital accounting education.

  generalstated research gapevidence 5/5
  Keywords: there gap understanding accounting education prepare students technology-driven

Questions about this gap