Hidden curriculum in accounting education in the digital era: the evolution, role, controversies, challenges and implications

Autor: Favourate Y. Sebele-Mpofu
Jazyk: angličtina
Rok vydání: 2024
Předmět:
Zdroj: Cogent Arts & Humanities, Vol 11, Iss 1 (2024)
Druh dokumentu: article
ISSN: 23311983
2331-1983
DOI: 10.1080/23311983.2024.2402123
Popis: The digital era has transformed accounting practices, demanding graduates to be equipped with novel skills, beyond the conventional technical knowledge. This paper contributes to the ongoing debate focusing on hidden curriculum in accounting education, particularly in the digital era. The paper examines how the design, delivery and assessment methods (pedagogy), within the accounting programs, generally beyond the formal curriculum may be influencing the professional attitudes, values and preparedness of students in the digital age context. Furthermore, the review paper examines how the integration of existing and emerging technologies can be leveraged to address the hidden curriculum while stimulating critical thinking, digital literacy, comprehensive technology-driven data analysis, ethical decision-making and subject matter knowledge acquisition. Through a conceptual analysis of available literature, the research unpacks the fundamental practices, opportunities and challenges of preparing future accountants for the increasingly evolving digital environment. The paper explores how digital transformation in education can shape students’ perceptions of the accounting profession and the formation of their professional identities. An analysis of previous research on hidden curriculum in higher education and accounting education in the digital age is conducted, assessing how it might perpetuate traditional notions of accounting as a compliance-driven and rule based discipline. The paper recommends possible strategies that can be employed by accounting educators and educational institutions to be more aware of hidden curriculum, its impact in accounting education and to foster its alignment with the changing needs of the profession in the digital age, where critical thinking, adaptability and technology fluency are critical.
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