Abstract

Purpose: The article presents the potential advantages of using Zen philosophy teaching techniques, specifically kōans, in the education of people professionally related to accounting in the context of educational challenges related to Era 5.0 (the vision of Society 5.0).Methodology/approach: A descriptive and critical analysis of the literature, followed by interpretation and explanation.Findings: The challenges facing accounting professionals in Era 5.0 necessitate a shift in their education. In addition to knowledge and technological skills, soft skills, especially cognitive ones, are crucial for accountants to serve as strategic and valuable human resources in organizations and society, thus contributing to the humanization of society and increasing the chances for sustainable employment. The article discusses the potential advantages of using kōans, practised by followers of Zen philosophy, to develop these cognitive skills.Research limitations/implications: The findings are based on a literature review and require verification through further research. Originality/value: The article presents a holistic approach to accounting education, presenting the possibility of using unusual educational techniques based on Zen meditation and studying koans instead of commonly used case studies and citing evidence of the effectiveness of such education. It demonstrates that accounting as a social science developed in a cultural environment and can benefit from diverse perspectives on reality.

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