Disruptive Technologies: Implications for Third-level Accounting Education

摘要

Disruptive technologies are associated with rapid change in the accountancy profession and the expected skillsets of accountants. This paper explores four such technologies: big data and analytics (BDA), robotic process automation (RPA), artificial intelligence (AI) and blockchain. This literature review investigates whether it is important to include these technologies in third-level accounting curricula, and how such technologies are or could be taught. It finds strong support for including BDA and less strong (but increasing) support for including other technologies. It suggests how to include these technologies in accounting curricula, but also flags the need for further research into these technologies and related educational practice.