Integrating Blockchain Technology into Accounting Curricula: A Template for Accounting Educators

Abstract

AbstractThis paper provides a guidance note to accounting educators seeking to incorporate applications of blockchain technology (BT) into accounting curricula. This paper is based on review of recent blockchain related publications in the accounting domain. It explains the areas of blockchain relevant to the accounting profession and provides a list of potential topics for inclusion in the accounting curriculum. Potential academic and industry resources that can be used to develop BT materials for integration into the accounting curriculum are also outlined. Being motivated by the need for the accounting profession to update their blockchain-related awareness and skills to meet the expectations of the accounting industry, this paper will help accounting educators as a guidance note in curriculum design and developing their course materials. This paper represents a reference for accounting educators tasked with incorporating emerging technologies into the accounting curricula to prepare work-ready graduates for the rapidly changing accounting profession.KeywordsBlockchain TechnologyAccounting curriculaEducationDistributed ledgersTriple entry system