Open research questions in Accounting Education and Careers

What the literature leaves open

• Future research should focus on the integration of advanced machine learning techniques, such as reinforcement learning, to enable more dynamic and adaptive training systems.

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

• First, future research should examine how social factors, such as diversity, user trust, and peer support, interact with initial adoption and the role of instructors in guiding engagement. Second, future research should explore how personal, environmental, and behavioral factors influence learners' intentions to use YouTube for collaborative learning.

  Exploring YouTube as a collaborative learning platform for accounting education in Ghana: A social capital theory approach · 2026 · DOI

• There is a need to investigate the relationship between Bloom's taxonomy and cognitive ability in accounting students. Little to no research has gathered empirical data on the alignment between the categories within the cognitive process dimension of Bloom's taxonomy and cognitive ability.

  Educating the Next Generation of Accountants: Linking Learning Objectives and Cognitive Ability · 2026 · DOI

• There is a gap between the digital competency requirements of the accounting profession and those signalled by employers. The gap is between today's and tomorrow's digital competency requirements.

  Digital transformation and the accounting education design dilemma: balancing today's vs. tomorrow's digital competency requirements · 2026 · DOI

• Many Nigerian higher institutions lack adequate digital infrastructure. Faculty members often require additional training to effectively incorporate AI technologies into their teaching practices. Institutional policies supporting digital transformation in education remain fragmented.

  ARTIFICIAL INTELLIGENCE IN ACCOUNTING EDUCATION: IMPLICATIONS FOR INSTRUCTION AND GRADUATE EMPLOYABILITY IN NIGERIA · 2026 · DOI

• Further studies can investigate the impact of AI adoption on accounting education in other developing economies. Research can explore the development of AI-driven learning environments that enhance students' ability to interpret financial information and apply analytical techniques.

  ARTIFICIAL INTELLIGENCE IN ACCOUNTING EDUCATION: IMPLICATIONS FOR INSTRUCTION AND GRADUATE EMPLOYABILITY IN NIGERIA · 2026 · DOI

• 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.

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

• The lack of essential skills in Grade 12 learners. The gap in skills development in accounting and mathematics.

  The Fast-Thinkers Game as a Grade 12 accounting and mathematics interdisciplinary teaching and learning tool · 2026 · DOI

• The significant mediating role of immersive experiential learning indicates that technology deployment alone is insufficient; institutions must also develop instructional designs that maximize the experiential learning potential of VST.

  BUILDING AN ACCOUNTING EDUCATION ECOSYSTEM FOR LIFELONG LEARNING SUPPORTED BY VIRTUAL SIMULATION TECHNOLOGY: A TRIADIC INTERACTIONIST FRAMEWORK · 2026 · DOI

• The study has a relatively limited sample size. The study is single-authored, which may limit the reliability of the findings. The study does not conduct a formal inter-rater reliability test.

  HOW FIRM SIZE SHAPES THE CFO ROLE IN TÜRKİYE: EVIDENCE FROM LARGE AND SME FIRMS · 2026 · DOI

• There is a lack of research on the impact of firm size on the CFO role. Prior studies have not examined the differences in CFO characteristics between large and small to medium-sized enterprises.

  HOW FIRM SIZE SHAPES THE CFO ROLE IN TÜRKİYE: EVIDENCE FROM LARGE AND SME FIRMS · 2026 · DOI

• Limited time for accounting instruction in the classroom. Theoretical focus of accounting education. Students' need for practice and examples of preparing simple financial statements for trading companies.

  Preparation of Financial Statements for a Trading Company for Students at SMAN 2, Jakarta, Indonesia · 2026 · DOI

• The limited scope of accounting education tends to be theoretical. High school students lack sufficient experience in preparing financial statements for merchandising companies. Many high school students still lack an understanding of basic financial recording and reporting concepts.

  Preparation of Financial Statements for a Trading Company for Students at SMAN 2, Jakarta, Indonesia · 2026 · DOI

• The study highlights the need for more research on the use of realistic professional scenarios in assessing students' skills.

  Professional Judgment in Vocational Education: A Scenario-Based Study of Critical Thinking in Associate-Degree Accounting Trainees · 2026 · DOI

• Future research can explore the use of other technology-based learning tools in accounting education. The effectiveness of the educational-participatory approach can be studied in other contexts.

  Accounting Workshop for Students at Kristoforus 2 High School Using the Accurate App · 2026 · DOI

• There is a gap in accounting education at the high school level, with a dominance of theoretical approaches. The use of technology-based learning tools is underutilized in accounting education.

  Accounting Workshop for Students at Kristoforus 2 High School Using the Accurate App · 2026 · DOI

• The observed relationship still contains uncertainty and needs to be examined using more robust instruments. Future research is recommended to develop a career interest instrument that explicitly measures interest, plans, and tendencies toward choosing a profession without including job benefits, which have already been treated as independent variables.

  Factors Influencing Accounting Students’ Interest in Pursuing a Career as an Internal Auditor · 2026 · DOI

• A lack of adequate learning resources can hinder students' understanding of financial accounting.

  Curbing Financial Accounting Phobia Through Teacher-Student Relationship in Atiba Local Government Senior Secondary School · 2026 · DOI

• The learning interest and performance of students in financial accounting have been a concern. There is a need to curb financial accounting phobia through teacher-student relationships.

  Curbing Financial Accounting Phobia Through Teacher-Student Relationship in Atiba Local Government Senior Secondary School · 2026 · DOI

• Future research may proceed from this literature review to prototype development, validation, classroom implementation, and evaluation of learner outcomes. Future research may explore the effectiveness of the proposed tool-development framework. Future research may investigate the impact of digital accounting integration on learner preparedness and relevance.

  Digital Accounting in Business 1 (Basic Accounting): A Literature Review for Strengthened Senior High School Curriculum Learning Module Development · 2026 · DOI

• 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.

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

• Further improvement of personalized teaching pertinence to adapt to individual differences of students. Expansion of the application of virtual simulation technology to other fields of accounting education.

  THE FULL-PROCESS PRACTICAL TEACHING REFORM OF INTERMEDIATE FINANCIAL ACCOUNTING DRIVEN BY VIRTUAL SIMULATION TECHNOLOGY · 2026 · DOI

• The gap between talent training quality and industry post demand. The limitations of traditional teaching theory and its inability to adapt to digital accounting talent training requirements.

  THE FULL-PROCESS PRACTICAL TEACHING REFORM OF INTERMEDIATE FINANCIAL ACCOUNTING DRIVEN BY VIRTUAL SIMULATION TECHNOLOGY · 2026 · DOI

• A breakdown of the results between learners having Accounting as a Grade 12 subject and those who didn't.

  The Fast-Thinkers Game as a Grade 12 accounting and mathematics interdisciplinary teaching and learning tool · 2026 · DOI

Most-cited papers in Accounting Education and Careers

• The roles of accounting in organizations and society · Accounting Organizations and Society · 1980 · 1,194 citations
• NEWCOMER INFORMATION SEEKING: EXPLORING TYPES, MODES, SOURCES, AND OUTCOMES. · Academy of Management Journal · 1993 · 835 citations
• Financial accounting: In communicating reality, we construct reality · Accounting Organizations and Society · 1988 · 771 citations
• Accounting systems and systems of accountability — understanding accounting practices in their organisational contexts · Accounting Organizations and Society · 1985 · 687 citations
• On trying to study accounting in the contexts in which it operates · Accounting Organizations and Society · 1983 · 685 citations
• The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique? · Accounting Organizations and Society · 2002 · 670 citations
• Doing qualitative field research in management accounting: Positioning data to contribute to theory · Accounting Organizations and Society · 2006 · 644 citations
• The Calculated and the Avowed: Techniques of Discipline and Struggles Over Identity in Big Six Public Accounting Firms · Administrative Science Quarterly · 1998 · 627 citations
• Accounting, professions and regulation: Locating the sites of professionalization · Accounting Organizations and Society · 2006 · 569 citations
• Accounting and the examination: A genealogy of disciplinary power · Accounting Organizations and Society · 1986 · 560 citations

Most recent work

• Accounting Rules and the Labor Market for Accountants · Journal of Accounting Research · 2026
• The pedagogy of becoming: Sensemaking and transformative learning in professional identity development · The British Accounting Review · 2026
• Technological investment and accounting: A demand-side perspective on labor markets and enrollments · Journal of Accounting and Economics · 2026
• Integrating data analytics into accounting curricula: a pathway to SDG achievement in Malaysian higher education · International Journal of Sustainability in Higher Education · 2026
• Developing citizenship competencies in accounting students through experiential learning: An action research study · The International Journal of Management Education · 2026
• Modeling minds: How business model thinking and GenAI transform strategic learning · Business Horizons · 2026
• Behavioral science and business education: Going beyond nudges for societal impact · Business Horizons · 2026
• Understanding students’ attitudes towards accounting and the profession: an answer to the shortage of accountants? · Accounting Education · 2026
• Cross-country insights into students’ perceptions and applications of generative AI in accounting higher education · Accounting Education · 2026
• Let’s sTEAMulate! An accounting teaching method for stimulating secondary education students’ teamwork skills · Accounting Education · 2026

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