Embracing Emerging Technologies and Artificial Intelligence into the undergraduate accounting curriculum: reflections from the UAE

Abstract

This study explores the implications of market digital transformation in the United Arab Emirates (UAE) for the undergraduate accounting curriculum. Responding to a number of government initiatives towards artificial intelligence (AI) transformation, corporations and government agencies in the UAE have recently started to test and adopt AI, Blockchain Technology (BT) and Data Analytics (DA) in their operations. This digital transformation in the business environment raises concerns as to whether existing accounting curricula are preparing accounting graduates for the emerging IT needs relevant to the existing accounting job market. To this end, this study explores the extent to which the current accounting curriculum in the UAE reflects the current digital transformation in the country.