会计教育范式的演变:关于信息技术影响的文献计量学研究

IF 5.3 2区 材料科学 Q2 MATERIALS SCIENCE, MULTIDISCIPLINARY ACS Applied Nano Materials Pub Date : 2024-06-04 DOI:10.1016/j.ijme.2024.100998
Sofik Handoyo
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引用次数: 0

摘要

本文献计量学研究深入分析了会计教育为应对快速技术进步而发生的变化。研究涵盖 1991 年至 2023 年间出版的文献。研究采用了多种分析方法,包括词语分析、网络分析和因子分析,以确定会计领域的新兴趋势、焦点和教育范式的转变。研究表明,将高等教育与新兴技术相结合是一个重要的重点,并强调了对先进教育战略的迫切需要。人工智能"、"会计信息系统"、"大数据 "和 "信息通信技术 "等关键术语表明,让会计专业人员掌握人工智能和数据分析技能的必要性与日俱增。在线学习"、"电子学习 "和 "区块链 "的出现表明,学习环境正在向数字化和去中心化转变,这在很大程度上受到了 COVID-19 大流行病的影响。研究还发现了 "抑郁 "等心理问题与教学领域之间的相互联系,强调了心理健康在会计教育中的重要性。研究还强调了 "会计"、"教育 "和 "技术 "等核心领域是该领域的基础和驱动力,尤其关注人工智能、数据分析和在线学习模式。分析进一步描述了从传统教育范式向技术导向型方法的转变。它揭示了会计教育实践与理论之间的对立,强调了精通技术的技能与基础知识之间的平衡。
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Evolving paradigms in accounting education: A bibliometric study on the impact of information technology

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.

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来源期刊
CiteScore
8.30
自引率
3.40%
发文量
1601
期刊介绍: ACS Applied Nano Materials is an interdisciplinary journal publishing original research covering all aspects of engineering, chemistry, physics and biology relevant to applications of nanomaterials. The journal is devoted to reports of new and original experimental and theoretical research of an applied nature that integrate knowledge in the areas of materials, engineering, physics, bioscience, and chemistry into important applications of nanomaterials.
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