Computers and Education: Artificial Intelligence (Jan 2023)
Surfing the technology wave: An international perspective on enhancing teaching and learning in accounting
Abstract
Purpose: This study aims to find and assess the literature on technology (Software, artificial intelligence, blockchain, cloud, big data, enterprise resource planning, information communication technology, data analytics, mobile computing, fintech, internet of things, and computer assisted auditing techniques) in accounting teaching and learning. Design/methodology/approach: A comprehensive analysis of the literature on the subject was conducted by the authors, who consider 66 papers that were found in the Scopus database. To analyze and outline potential areas for future research in this area, the authors also used a bibliometric analysis to pinpoint the key features of these studies. Findings: The study highlights technology usage in accounting teaching and learning and prominent research contributors. The study identifies recent technologies in accounting courses, such as ChatGPT, AI, gamified mobile learning, big data analysis, cloud computing, Linux-based teaching platforms, blockchain coding, storytelling methods, practical exercises, and software usage. It also suggests future avenues for higher educational institutions (HEIs) to integrate these technologies into accounting education. Further, the study suggests future avenues for HEIs to include the latest technologies in teaching and learning in accounting. Research limitations/implications: The analysis draws attention to a few areas that were under-researched at the beginning of the research process in the area of technology teaching and learning in accounting, such as the growing use of fintech, crowdfunding, and computer assisted auditing techniques which are all used as new terms to improve accounting teaching and learning which can be suggested to incorporate into university curricula. Practical implications: The study provides valuable insights into enhancing higher education accounting teaching and learning systems, specifically by incorporating various technologies. These findings significantly contribute to the ongoing discussion on improving accounting teaching and learning. Originality/value: This study is the first to examine how technology enhances teaching and learning in accounting from an international perspective, which will aid researchers, academicians, and HEIs in understanding how the literature in this field of study is emerging.
