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Journal of European Economic History
2020, Volume:1, Issue:2 : 21-28
Research Article
Curriculum Innovation in Response to Digital Transformation in Accounting A Design-Based Framework for Future-Ready Accounting Education
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1
Department of Accounting & Finance, Global Institute of Business Studies, New Delhi, India
2
School of Accounting, International College of Management, Dublin, Ireland
3
Department of Accounting, Faculty of Business and Economics, University of Cape Coast, Ghana
Abstract

Digital transformation is reshaping accounting work through enterprise systems, data analytics, automation, artificial intelligence (AI), continuous auditing, and digitally enabled assurance. Yet many accounting curricula remain anchored in legacy content and assessment models that under-prepare graduates for technology-mediated professional practice. This conceptual and design-oriented research article synthesizes prior scholarship on accounting education reform and digital competence development to propose a practical curriculum innovation framework. The framework integrates (i) a competency map aligned to evolving accounting roles, (ii) a spiral curriculum structure that revisits core accounting concepts through progressively advanced digital tools and cases, (iii) authentic assessment designs using real-world datasets and enterprise workflows, and (iv) faculty capability-building and governance mechanisms for continuous curriculum renewal. We present a multi-layer model that connects learning outcomes, course architecture, digital platforms, and assessment evidence, and we provide an implementation roadmap that institutions can adapt across undergraduate and postgraduate programs. The article contributes by translating digital transformation trends into actionable curriculum design choices, offering a structured pathway for accounting departments to move from add-on technology courses to digitally integrated, outcomes-driven accounting education.

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