engleski

Innovation in Accounting Education: The Impact of Information Technology on Teaching Methods

Professional accountants today face many challenges caused by many factors, most notably the evolution of information technology - the digital revolution. Professional accountants are required to possess specific knowledge and skills inherent to the accounting profession, as well as generic skills. Higher education in accounting is one of the fundamental forms of formal education that enables professional accountants to acquire the necessary knowledge and skills and to develop professional competence. In accounting education, understanding the role of the modern professional accountant required knowledge and skills, serves as the basis for establishing relevant teaching areas, units, and learning outcomes. Accounting education should consider market requirements related to the necessary skills and knowledge of professional accountants, and adjust accounting curriculum as well as teaching methods accordingly. In this regard, teaching methods are linked to learning outcomes and they should enable accounting graduates to acquire labour market- relevant skills and knowledge. There is a continuing need to adjust accounting education to market demands in the wake of ongoing academic discussions about the existing gap between accounting education and requirements of accounting practice. The aim of the paper is to explore current innovative teaching methods in higher education in accounting, with a particular focus on the means of integrating information technology (IT/ICT) into accounting education, based on a literature review of relevant sources. The paper also explores how innovative teaching methods affect the development of skills required of a modern professional accountant. The development of information technologies affects the content of education as well as teaching methods. A review of recent literature also focuses on analyzing the use of innovative teaching methods based on student attitudes and examines the level of information technology integration in accounting education and its impact on learning outcomes. The research findings contribute to the understanding of innovation in accounting education, summarizing new teaching methods and the impact of information technology in that context. These findings will primarily serve accounting educators by providing insight into innovative teaching methods and the extent of their current presence in accounting education, as well as their benefits.

accounting education, higher education, teaching methods, information technology, learning outcomes

nije evidentirano