Abstract
The research is financed by BA ISAGO University, P.Bag BR94, Gaborone, Botswana Abstract Some educational institutions’ might not have developed curricula that are in line with digital technology for future accounting professionals (Islam, 2017). It is imperative that tertiary institutions in Botswana should prudently consider developing or incorporating new learning outcomes and competencies in accounting curricula against digital technological changes when preparing accounting graduates for the industry. Secondary and desktop research was engaged through intensive reports from large global and regional Professional Accounting Organisations (PAOs) such as ACCA, CIMA, BICA, SAICA, AAT and ICAEW which consulted with their various international stakeholders and the industry towards future accountants’ skills and competencies. These are mostly government-sponsored professional qualifications in Botswana except for ICAEW and SAICA which will balance as additional international and regional PAOs. More research was also sought from journals, publications, discussion and opinion papers as well as newspapers in order to collate the digital and technological competencies that are suggested. This paper therefore seeks to alert the Botswana educational curriculum developers to consider and incorporate new technologies that will prepare Botswana for dynamic, world-class and competitive accounting graduates in tertiary institutions towards the changing accounting profession. The findings showed that the accounting profession’s digital skills gap can be closed by incorporating cloud computing, big data, eXtensible Business Reporting (XBRL), artificial intelligence, machine learning and similar in Botswana accounting graduates’ curriculum. Keywords: Accounting, change, curriculum, digital, education, graduate, technology, PAOs, profession DOI: 10.7176/RJFA/11-16-02 Publication date: August 31 st 2020
Highlights
In as much as these essential accounting basics have remained the same, technological changes have greatly influenced how they are executed in the business environment and so should the delivery methods, learning outcomes and assessments in educational curriculum
Research Method In response to the new competencies required for accounting graduates, the author’s study employed desktop research by reviewing selected relevant research documents from six regional and global Professional Accounting Organisations (PAOs); ACCA (Association of Chartered Certified Accountants), CIMA (Chartered Institute of Management Accountants)/CGMA (Chartered Global Management Accountants), AAT (Association of Accounting Technicians), SAICA (South African Institute of Chartered Accountants), BICA (Botswana Institute of Chartered Accountants) and ICAEW (Institute of Chartered Accountants in England and Wales)
Since the accounting bodies have written a lot of articles on the profession’s changes, selected search phrases were employed towards specific digital accounting competencies that were incorporated in the different syllabi of these renowned accounting bodies
Summary
The research is financed by BA ISAGO University, P.Bag BR94, Gaborone, Botswana Abstract Some educational institutions’ might not have developed curricula that are in line with digital technology for future accounting professionals (Islam, 2017). Secondary and desktop research was engaged through intensive reports from large global and regional Professional Accounting Organisations (PAOs) such as ACCA, CIMA, BICA, SAICA, AAT and ICAEW which consulted with their various international stakeholders and the industry towards future accountants’ skills and competencies. These are mostly government-sponsored professional qualifications in Botswana except for ICAEW and SAICA which will balance as additional international and regional PAOs. More research was sought from journals, publications, discussion and opinion papers as well as newspapers in order to collate the digital and technological competencies that are suggested.
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