Open research questions in Accounting Education and Careers

What the literature leaves open

• Based on the findings of this study, it is recommended that higher education institutions adopt a blended learning approach that integrates both online and face-to-face instruction. This model accommodates diverse learning preferences, promotes flexibility, and fosters meaningful social interaction among students. To ensure equitable access to online learning, universities should enhance their digital infrastructure by investing in stable internet connectivity and providing affordable data packages or campus-based digital access points for students from disadvantaged backgrounds. Furthermore, it necessary to offer continuous technological support and training for both students and lecturers to strengthen digital literacy and build confidence in the use of virtual learning platforms effectively. In addition, institutions should encourage greater student engagement by designing interactive and collaborative online activities that simulate in-person discussions, thus maintaining motivation and active participation. Maintaining high academic quality and consistency across both online and traditional learning modes is also essential. This can be achieved through regular quality assurance reviews, lecturer training, and the integration of student feedback into course design. Finally, universities must strengthen academic, psychological, and technical support services within online platforms to address the holistic needs of students and ensure that the mode of delivery is not disadavantage to any learner. 34 D. Randy Garrison, Terry Anderson, and Walter Archer, “Critical Thinking, Cognitive Presence, and Computer Conferencing in Distance Education,” American Journal of Distance Education 15, no. 1 (2001): 7–23. 35 DiRienzo and Lilly, “Online versus Face-to-Face: Does Delivery Method Matter for Undergraduate Business School Learning?” 36 Alexander JAM van Deursen and Jan AGM van Dijk, “The First-Level Digital Divide Shifts from Inequalities in Physical Access to Inequalities in Material Access,” New Media & Society 21, no. 2 (February 7, 2019): 354–75, https://doi.org/10.1177/1461444818797082. Journal of Education and Learning Technology (JELT) 231 Makkoba, T. I., Makena, B., Marongwe, N.& Lukman, Y.

  Digital vs. Face-to-Face learning in Accounting education: Analyzing student preferences and academic outcomes in an Eastern Cape University · 2026 · 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.

  Accounting teachers’ voices on the integration of ChatGPT in Accounting Education: A Case of South Africa · 2026 · 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.

  Improving Student Learning at SMAN 2 Regarding the General Ledger and Trial Balance Worksheets · 2026 · DOI

• Moreover, while the framework is developed in relation to AE, its applicability across different accounting roles, regulatory regimes, and organisational settings remains an open question requiring empirical investigation. Several limitations of this study should be acknowledged.

  Applied professional formation: a conceptual framework for rethinking accounting education in the digital age · 2026 · DOI

• The paper references UNESCO (2023) and World Bank (2022) advocacy for hybrid models but does not examine whether the specific hybrid configurations recommended for Saudi accounting programs are scalable to regional universities with limited digital infrastructure, or what infrastructure investment levels are required for sustainability.

  Teaching beyond the screen: Virtual accounting education and the future of learning in Saudi Arabia · 2026 · DOI

• While the paper claims alignment of pedagogy, policy, and adaptability was critical to Saudi Arabia's virtual learning success, there is no empirical framework or measurement instrument to assess the degree of alignment across these three dimensions in different accounting programs or to predict which configurations maximize hybrid education effectiveness.

  Teaching beyond the screen: Virtual accounting education and the future of learning in Saudi Arabia · 2026 · DOI

• The paper mentions that government edict drove digital expansion in Saudi Arabia differently than in Australia, Malaysia, and the USA, but provides no systematic comparison of how policy-driven versus institution-driven hybrid education adoption affects student learning outcomes, faculty satisfaction, or long-term sustainability in accounting programs.

  Teaching beyond the screen: Virtual accounting education and the future of learning in Saudi Arabia · 2026 · DOI

• While the paper recommends incorporating digital accounting tools (SAP, Power BI, QuickBooks) into curriculum redesign, there is no data on which specific accounting competencies are best developed through each tool, nor is there empirical evidence of skill transfer from virtual tool-based learning to professional accounting practice in Saudi Arabia.

  Teaching beyond the screen: Virtual accounting education and the future of learning in Saudi Arabia · 2026 · DOI

• The paper identifies assessment integrity challenges in virtual accounting education but does not empirically compare the effectiveness of open-book analytical work, project assessments, and case studies against traditional examinations in preventing academic dishonesty. A controlled study measuring dishonesty rates across these different assessment modalities in Saudi accounting programs is needed.

  Teaching beyond the screen: Virtual accounting education and the future of learning in Saudi Arabia · 2026 · DOI

• WORK 11.1 Limitations Despite the promising results, the proposed framework has several limitations that may affect its generalizability and practical implementation. Data bias remains a concern, as training datasets may not fully represent diverse workforce characteristics or organizational contexts. Additionally, the interpretability of complex machine learning models, particularly neural networks, poses challenges in explaining decision-making processes and ensuring transparency. These limitations may impact user trust and regulatory acceptance, highlighting the need for further refinement and validation. Addressing these challenges is essential for broader adoption and long-term effectiveness. 11.2 Future Research Future research should focus on the integration of advanced machine learning techniques, such as reinforcement learning, to enable more dynamic and adaptive training systems. The incorporation of real-time data streams can further enhance system responsiveness and support continuous learning adaptation. Additionally, the development of explainable AI methods can improve transparency and trust in predictive models. These advancements will contribute to more effective and scalable professional development systems in accounting and other domains. framework 12.

  Leveraging AI-Driven Training Platforms to Mitigate Accounting Workforce Shortages and Enhance Financial Reporting Compliance Standards Globally · 2026 · DOI

• This research expands the scarce literature on the adoption of LMS in accounting education and responds to calls to improve the effectiveness of accounting education and the efficiency of its delivery.

  Evaluating the success of a learning management system for supplemental learning in accounting · 2024 · DOI

• Further, given the significant number of universities with ≤4 subjects that make reference to climate-related sustainability topics, together with a focus on skills being evident in only 91 ILOs, our findings suggest that much remains to be done to develop accountants’ requisite knowledge and skills.

  Accounting curricula and climate-related sustainability: evidence from Australia and New Zealand universities · 2024 · DOI

• Moreover, this research expands on the theoretical framework established by Rankin, Silvester, Wallely and Wyatt (2003), offering a holistic perspective and highlighting potential areas that warrant further investigation.

  Factors that Influence First-year Students’ Academic Performance in Introductory Accounting · 2023 · DOI

• However, little is known about who (male students vs female students), at which age (under 21, 21–25 and 26–30) and at which stage of their undergraduate education (freshman, junior or senior) can attain and retain an adequate understanding of sustainability in accounting education.

  Promoting sustainable learning among accounting students: evidence from field experimental design · 2023 · DOI

• The researcher recommended inter alia that teachers should teach the relevant Accounting content thoroughly during the first and second terms so that enough time is available for revision intended to address knowledge gaps that may occur as a result of learners having not understood some content during the teaching sessions.

  Teacher factors influencing Grade 12 Accounting learners’ performance in the Eswatini General Certificate Secondary Examination · 2022 · DOI

• This article aims to bridge the gap in the research field by exploring academic predictors of success for postgraduate students in the accounting programme, with reference to a specific module ‒ namely, auditing ‒ at a South African university over a period of five years (2014‒2018).

  Predictors of academic success in postgraduate auditing in the Chartered Accountancy programme at a South African university · 2021 · DOI

• Researchers working with gifted populations admit that, to date, limited studies have been conducted with a view to examining gifted pupils’ expertise in using SRL strategies to assume ownership of their learning.

  Self-regulated learning in a high school accounting curriculum: How pupils respond to an intervention · 2011 · 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.

  Accounting Students' IT Application Skills over a 10-year Period · 2008 · DOI

• After reviewing the service-learning literature in general as well as the sparse literature in accounting education service-learning, this paper compares the experiences of two US universities' service-learning opportunities utilizing Volunteer Income Tax Assistance (VITA) programmes.

  Accounting service-learning experiences and the IRS volunteer income tax assistance programme: a teaching note · 2004 · DOI

• Phenomenographic interviews and analysis of transcripts were undertaken with an outcome space generated which plotted variation in approach to iteration between theory and practice, ranging from, at the simplest level a limited data/course focus approach to, at the most complex level, a company future/company identity focus approach.

  Iteration between theory and practice as a pathway to developing generic skills in accounting · 2003 · DOI

• Digital technology is reshaping the accounting profession, raising critical questions for students pursuing accounting careers, especially in developing economies where factors influencing these choices remain underexplored.

  Intentions of accounting students: a study on professional accounting in Vietnam · 2025 · DOI

• Future research should address this limitation by undertaking a qualitative exploration of the actual accounting education landscape and market requirements.

  Adapting accounting education to evolving business paradigm-an Indian perspective · 2024 · DOI

• As a study of the preparation of students for the workplace in a developing country, which takes account of both faculty and practitioner views, this paper also contributes to the limited literature on accounting education in Libya.

  Preparing students for the workplace in developing countries: a study of accounting education in Libya · 2022 · DOI

• Initiatives have been taken to make students aware of standpoints other than the traditional, technocratic view of accounting, but of how students reacted to these, little is known.

  Through students’ eyes: case study of a critical pedagogy initiative in accounting education · 2022 · DOI

• Working From Homes Has Affected The Normal Working Condition Such That They Feel That They Are Lacking In Communication Skills, Thus Less Opportunity To Gain Better Understanding On The Accounting Or Auditing Skills And Knowledge.

  Internship During Covid-19 Pandemic: Accounting Undergraduates Experience · 2021

Most-cited papers in Accounting Education and Careers

• Exploring the impact of 4IR on skills and personal qualities for future accountants: a proposed conceptual framework for university accounting education · Accounting Education · 2021 · 132 citations
• Factors affecting online accounting education during the COVID-19 pandemic: an integrated perspective of social capital theory, the theory of reasoned action and the technology acceptance model · Education and Information Technologies · 2021 · 111 citations
• Deep and surface approaches to learning within introductory accounting: a phenomenographic study · Accounting Education · 2001 · 99 citations
• Accounting students' learning conceptions, approaches to learning, and the influence of the learning–teaching context on approaches to learning · Accounting Education · 1997 · 90 citations
• Opportunity in an uncertain future: reconceptualising accounting education for the post-COVID-19 world · Accounting Education · 2021 · 90 citations
• Developing accountants for the future: new technology, skills, and the role of stakeholders · Accounting Education · 2022 · 85 citations
• Personal skills development in the accounting curriculum · Accounting Education · 2002 · 71 citations
• Accounting 101: redefining accounting for tomorrow · Accounting Education · 2021 · 60 citations
• Transformation of skills in the accounting field: the expectation–performance gap perceived by accounting students · Accounting Education · 2023 · 49 citations
• Canadian accountants: examining workplace learning · Journal of Workplace Learning · 2007 · 47 citations

Most recent work

• Leveraging AI-Driven Training Platforms to Mitigate Accounting Workforce Shortages and Enhance Financial Reporting Compliance Standards Globally · International Journal of Computer Applications Technology and Research · 2026
• Integrating metaverse-enabled artificial intelligence and large language models in accounting education: an applied mixed-methods study · Asian Education and Development Studies · 2026
• Teaching beyond the screen: Virtual accounting education and the future of learning in Saudi Arabia · International Journal of Accounting Research · 2026
• LEARNER-AUTONOMY AND SOCIAL-SUPPORT AS CORRELATES OF STUDENTS’ ACADEMIC PERFORMANCE IN FINANCIAL ACCOUNTING IN COLLEGES OF EDUCATION IN ENUGU STATE, NIGERIA. · International Research Journal of Modernization in Engineering Technology & Science · 2026
• Exploring YouTube as a collaborative learning platform for accounting education in Ghana: A social capital theory approach · Research and Practice in Technology Enhanced Learning · 2026
• Exploring innovations in accounting education: experiential learning through debates · Accounting Education · 2026
• Educating the Next Generation of Accountants: Linking Learning Objectives and Cognitive Ability · Journal of Accounting, Business and Management (JABM) · 2026
• Impact of AI Accounting Applications on Learning and Professional Practice: A Study of MBA & MCom Alumni in Baramati · Zenodo (CERN European Organization for Nuclear Research) · 2026
• Enhancing Accounting Learning through Business Games: Insights from Leading Universities · Business Administration Student Working Papers · 2026
• Applied professional formation: a conceptual framework for rethinking accounting education in the digital age · Accounting Education · 2026

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