Technology Agility Supported by a Growth Mindset: A New Requirement for Accounting Curricula

IF 1.6 Q3 BUSINESS, FINANCE Journal of Emerging Technologies in Accounting Pub Date : 2023-07-31 DOI:10.2308/jeta-2021-034
Amelia Annette Baldwin, Victoria Chiu, Qi Liu, Brigitte Muehlmann
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Abstract

Technology agility among accounting graduates and faculty is required by AACSB in Standard A5. Similarly, recent CPA exam changes call for emphasis on data analytics, digital acumen, and a strong foundation in technology in order to prepare new CPAs to deal with emerging technologies. This article provides a resource for accounting faculty and program leaders who are embracing technology agility. It explains the role of technology agility as a leading indicator of business agility and addresses the curricular components to which accounting educators are expected to apply it. The growth mindset in both faculty and students is discussed. The shared pedagogical concerns in information systems and data analytics disciplines are described. Design thinking is introduced as an approach to develop growth mindset, a creative thinking tool and a strategy follow. Faculty and academic unit leaders are encouraged to practice technology agility in accounting and to embrace it in all courses.
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成长思维支持下的技术敏捷性:会计课程的新要求
AACSB在A5标准中要求会计毕业生和教师的技术敏捷性。同样,最近注册会计师考试的变化要求强调数据分析、数字敏锐度和坚实的技术基础,以便为新注册会计师应对新兴技术做好准备。本文为拥抱技术敏捷性的会计教员和项目负责人提供了资源。它解释了技术敏捷性作为业务敏捷性的领先指标的作用,并解决了会计教育者期望应用它的课程组成部分。讨论了教师和学生的成长心态。描述了信息系统和数据分析学科中共同的教学关注点。设计思维是一种培养成长心态的方法,一种创造性思维工具和一种策略遵循。鼓励教师和学术单位领导在会计中实践技术敏捷性,并在所有课程中采用它。
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来源期刊
CiteScore
4.30
自引率
27.80%
发文量
14
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