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Open research questions in Accounting Education and Careers

250 unresolved questions extracted from the limitations and future-work sections of 2,139 Accounting Education and Careers papers in our library. Each links back to the study that raised it.

What the literature leaves open

  • A theoretical overview The social constructionist perspective de- veloped from German idealism and complemen- tary work in symbolic analysis based on ordinary language philosophy and sociolinguistics. This perspective focuses on symbols as reflective and constitutive attributes of social reality. The ap- proach is based on the epistemological assertion that we can only know reality as a complex set of mental images or symbols. The source of these images is the society to which we are socialized and in which we interact. The work undertaken from this perspective has attempted to explore situations from the perspective of participants' subjective experience of it and to examine the processes through which intersubjectivity is achieved and action is accomplished (Silverman, 1975, provides a concise introduction to this area). ACCOUNTING AS A LEGITIMATING INSTITUTION 347 The concept of legitimation from this per- spective emerges as a central problem in the or- ganization of knowledge of social reality includ- ing problems of cultural continuity and access to knowledge in society. Given that reality is per- ceived through socially constructed images, and given that these images are not unique, h o w does society maintain a world view which allows continuity of action in the face of a constant in- flux of new actors, and attempts by existing ac- tors to redefine their own situation? At a theoret- these questions are to ical suggested the complementary works of Berger & Luckmann ( 1 9 6 6 ) and Holzner (1968). level, answers in Berger & Luckmann (1966, pp. 7 6 - 7 9 ) suggest that social reality is constructed through a dialectical process involving three moments: externalization, objectification and internaliza- tion. First, our conceptions of social reality are given tangible form, externalized, in our per- formances, rituals, symbols and artifacts. These conceptions of reality are then given an object- ive status in our life, we begin to accept things that we have constructed as immutable parts of our reality. Finally, the objectivated construc- tions of past action are internalized through socialization processes (e.g. education) and be- c o m e further divorced from the processes which created them. The concept of legitimation arises as a "sec- ond-order objectification of meaning" (Berger & Luckmann, 1966, p. 110) which ties together in- dependently evolving institutions in order to make them plausible and acceptable. In other words, legitimation is a process of creating rationales which give order to a chaotic array of actions arising out of the pragmatic problems facing society (cf. Hopwood, 1987). It is import- ant to note that this perspective does not pre- sume that the internalization of

    Accounting as a legitimating institution · 1987 · DOI

  • A theoretical o v e r v i e w The structural-functionalist perspective in s o c i o l o g y includes the work of Comte, Dur- kheim, Pareto and many others (BurreU & Mor- gan, 1979; pp. 4 1 - 1 0 6 ) . In the late 1930s, Tal- cott Parsons emerged as the great synthesizer of this tradition, and, for the last fifty years, his writ- ing has directed work on this perspective. In exploring the concept of legitimation from the structural-functionalist perspective, I shall rely primarily on Parsons' work. Parsons regards society as a system which must perform certain functions in order to main- tain homeostasis (equilibrium) and survive. Four "functional imperatives" were derived from studies of small groups, economics and psychotherapy (Effrat, 1968; p. 98) - - adapta- tion, pattern maintenance, goal attainment and integration - - and work in this area has focused, empirically and analytically, on h o w these func- tions in different cir- cumstances. The relationships among functions define the major processes in society as shown in Fig. 1. accomplished are Parsons (1977, p. 358) distinguishes sharply between legitimation and justification. Legitima- tion refers to processes which create and vali- date the normative order of a society. It ties to- gether the resource mobilization system and labour consumption market. In other words, legitimation refers to processes which bring cul- tural values to bear on the distribution of re- sources in society. Justification, on the other hand, operates at a lower level of generality. It ties together the political support system and re- source mobilization system. Justification, thus, presumes the existence of relatively codified cultural values and operates to demonstrate and ensure the congruence of particular allocative decisions with those values. For Parsons, justifi- 344 ALAN J. RICHARDSON . . . . . . . . . . .

    Accounting as a legitimating institution · 1987 · DOI

  • of gender is novel, there is now a sig- were a male preserve (Wescott & Seiler, 1986) nificant, although still controversial, tradition of with women confined to the clerical and secre- scholarship which seeks to explore the function- and bodies of social practices ing of influential knowledge

    Accounting and gender: An introduction · 1987 · DOI

  • is on the development of particular concepts, the conditions which made such inno- these be political vation possible imperatives, organisational conditions or what- ever), and what is made possible as a result of in rather general such the condi- terms this is a matter of investigating innovation. Expressed the interrelation (whether ’ For a discussion of some of the general epistemological issues involved here see Hacking ( 1983). 84 PETER MILLER life practicable. tions under which particular bodies of know- ledge emerge; and once in existence how they make particular areas of social that is, amenable to having things done to them. and national

    Accounting for progress — National accounting and planning in France: A review essay · 1986 · DOI

  • Workforce shortages and an aging professional base in the accounting profession. The rapid evolution of digital technologies and the resulting skills gap. The need for real-time compliance and technical proficiency in the accounting profession.

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

  • The lack of effective training models for maintaining real-time compliance and technical proficiency in the accounting profession. The skills gap in areas such as data analytics, automation, and artificial intelligence.

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

  • The study identifies a gap in the literature regarding the impact of virtual learning on accounting education in Saudi universities. The study aims to address this gap by examining the sustained impact of virtual learning on accounting education in Saudi universities during the post-pandemic period.

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

  • Limited resources and restricted access to updated materials in accounting education. The need for reliable internet connections to use YouTube for education. The challenge of ensuring the credibility and reliability of YouTube content.

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

  • Future research could explore the initial adoption factors of YouTube for collaborative learning. The role of educator training in facilitating content-based collaboration on YouTube could be examined. The study's findings could be replicated in other contexts to increase generalizability.

    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

  • The shift from traditional manual bookkeeping to automated systems. The need for mastering AI tools for career progression and organizational efficiency. The importance of specialized certifications for MBA and MCom programs.

    Impact of AI Accounting Applications on Learning and Professional Practice: A Study of MBA & MCom Alumni in Baramati · 2026 · DOI

  • The gap between academic training and industrial reality in the accounting profession. The need for a tech-augmented curriculum for management institutes.

    Impact of AI Accounting Applications on Learning and Professional Practice: A Study of MBA & MCom Alumni in Baramati · 2026 · DOI

  • The dominance of skills-based and employability-oriented framings of graduate preparedness. The limited explanation of how learners come to understand themselves as professionals capable of exercising judgment and ethical responsibility. The need to make sense of persistent challenges in accounting education in more theoretically robust ways.

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

  • Existing approaches largely respond to contemporary conditions through curricular reform or skills development, but offer limited theoretical account of how professional identity and judgment develop. Traditional linear accounts of professional formation struggle to explain how professional judgment, responsibility, and legitimacy are developed in real time.

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

  • 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

  • The study did not seek to conduct a complete population census. The study was limited to five schools in the Frances Baard District. The study's findings may not be generalizable to other contexts.

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

  • The practical integration of technologies such as ChatGPT in classrooms and their potential role in developing soft skills within accounting education remain largely uncharted. There is a need to explore teachers' perspectives on the role of ChatGPT in the classroom to gain insights into their understanding of the opportunities and challenges this technology presents.

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

  • The study identifies a gap in understanding the effectiveness of digital versus face-to-face learning in accounting education. The study highlights the need for inclusive and context-sensitive teaching strategies.

    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 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

  • 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

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250 open questions have been extracted from the limitations and future-work passages of 2,139 Accounting Education and Careers papers in our library. Each one below links back to the study that raised it, so you can read the original claim in context.

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