From Traditional Education to Smart Learning: A Revision of the Accounting Curriculum with a Focus on Emerging Technologies

Objective: The aim of this study is to examine the transformations in accounting curricula from traditional methods to smart learning approaches, with a focus on the importance of integrating new technologies into the education process. This research seeks to analyze the emerging needs in accounting education and explore how existing approaches can be revised to better prepare accounting students to face the challenges of the digital world and advanced technologies. Methodology: This review study, using a library research approach, examines the transformations in accounting curricula, with a particular emphasis on the impact of new and intelligent technologies. Through an analytical framework, the research analyzes and evaluates traditional methods of accounting education and how they can be revised to meet the demands of technology-driven education. One of the main objectives of this study is to explore the various aspects of smart learning and its importance in equipping accounting students with the necessary skills to face the challenges of the digital world. Conclusion: Technological advancements have necessitated a reassessment of accounting education. Research indicates that traditional methods are no longer sufficient, and integrating them with emerging technologies such as artificial intelligence and digital learning enhances students' academic performance. Additionally, tools like learning management systems and financial simulations strengthen students' practical skills. However, challenges such as faculty resistance and lack of infrastructure must be addressed. Implementing blended learning approaches can effectively balance fundamental accounting principles with modern technological advancements, ensuring a more comprehensive and future-ready educational framework.

کلیدواژه ها:

Accounting Education ، Artificial Intelligence (AI) ، Fourth Industrial Revolution Technologies ، Traditional Accounting Education ، Modern Accounting Education