Evolving paradigms in accounting education: A bibliometric study on the impact of information technology

Abstract

This bibliometric study provides an in-depth analysis of the changes in accounting education in response to rapid technological advancements. The study covers literature published between 1991 and 2023. It uses various analytical approaches, including word analysis, network analysis, and factorial analysis, to identify emerging trends, focal points, and shifts in educational paradigms within the field of accounting. The study shows that there is a significant emphasis on integrating higher education with emerging technologies and highlights the critical need for advanced educational strategies. Key terms such as 'artificial intelligence,' 'accounting information systems', 'big data,' and 'ICT' indicate the growing necessity of equipping accounting professionals with AI and data analytics skills. The prominence of 'online learning,' 'e-learning,' and 'blockchain' suggests a shift towards digital and decentralized learning environments, which has been influenced greatly by the COVID-19 pandemic. The study also identifies the interconnected nature of psychological aspects like 'depression' with pedagogical domains, emphasizing the importance of mental well-being in accounting education. It also highlights core areas like 'accounting,' 'education,' and 'technology' as foundational and driving forces in the field, with a particular focus on AI, data analytics, and online learning modalities. The analysis further delineates the shift from traditional educational paradigms to a technology-oriented approach. It exposes a dichotomy between practical and theoretical aspects of accounting education, highlighting the balance between tech-savvy skills and foundational knowledge.