In accounting education, emerging educational technologies refer to a collection of tools, platforms, and teaching strategies aimed at enhancing the quality of learning, deepening conceptual understanding, and preparing students to address the challenges of the accounting profession in the digital age [4], [5]. While the traditional paradigm of accounting education primarily focused on the one-way transmission of theoretical knowledge, the integration of digital technologies has facilitated a shift toward more experiential, interactive, and application-oriented approaches [2], [3]. According to the research literature, the most impactful technologies in accounting education include:

I. AI-based education: this includes adaptive learning systems, intelligent chatbots, and automated assessment

tools that personalize educational content according to each student's needs and proficiency level [8]. These tools enhance self-directed learning by providing real-time feedback and simulating complex scenarios (such as fraud detection), thereby reducing the time required to master difficult concepts [5].

II. Blended learning: a combination of in-person instruction and online Learning Management System (LMS)

that offers flexibility in time and location. This approach, by integrating classroom lectures with digital activities (such as videos and online quizzes), improves academic performance and enhances student engagement [4], [9].

III. Professional simulations and ERP systems: the use of simulated environments and Enterprise Resource

Planning (ERP) software, such as SAP or Oracle, allows students to experience financial and auditing processes in a secure yet realistic setting. This method directly enhances problem-solving skills and job readiness [2], [6].

IV. Data analytics and advanced tools: the use of tools such as Tableau, Power BI, and advanced Excel to

extract insights from financial data. Training students on these tools enhances their analytical skills and evidence-based decision-making, which are crucial for meeting the demands of the labor market [3].

V. PBL: engaging students with real-world issues (such as analyzing the financial statements of a hypothetical

company), which leads to the development of teamwork, time management, and the practical application of theoretical knowledge [10].

The professional skills of accounting students encompass a combination of knowledge, abilities, and attitudes that prepare individuals to play an effective role in complex business environments. In the digital age, these skills are categorized into five main dimensions [3], [5]:

I. Technical skills: mastery of accounting standards, tax laws, and financial reporting (the core of accounting

education, which requires continuous updates with modern tools).

II. Analytical and critical skills: the ability to interpret big data, detect anomalies, and assess risk, which are

vital in data-driven environments.

III. Communication skills: the ability to convey complex financial concepts to non-specialist stakeholders and

collaborate effectively in virtual teams.

IV. Digital skills: proficiency in software, AI, and cybersecurity. Research indicates that technological readiness

is the strongest predictor of career success [8].

V. Professional ethics and judgment: the ability to make ethical decisions when facing new challenges (such

as data privacy and algorithmic bias).

The Bridging and Facilitating Skill Digital literacy goes beyond basic operational skills, encompassing the ability to use technology intelligently, critically, and securely to solve professional problems [11]. In this study, digital literacy acts as a "bridging skill" and a facilitating factor, integrating other dimensions of competency, such as:

I. Relation to technical skills: enables the practical application of accounting knowledge in ERP software and

cloud systems.

II. Relation to critical thinking: enhances reasoning and pattern recognition through data analytics tools (BI).

III. Relation to professional ethics: awareness of cybersecurity requirements and ethics in AI forms the

foundation for professional judgment in the new era.

Recent studies [7], [8]indicate that digital literacy plays an intermediary role in technology adoption, meaning that without a sufficient level of digital literacy, even the most advanced educational technologies will not lead to the development of professional skills. Amiri et al. [5] also identify "digital accountant training" as a key driver of other skills in their ISM model. Studies show that digital literacy serves as both a mediator and a facility ator in the adoption and effectiveness of educational technologies [7], [8]. Recent research emphasizes that, without an adequate level of digital literacy, advanced technologies will not contribute to the development of professional skills [5].

The existing literature highlights the importance of emerging technologies and digital literacy in the development of accounting professionals' skills. However, comprehensive and context-specific investigations into the alignment of accounting education programs with the realities of the digital economy, particularly in Iran, have been limited. This underscores the need for further research in this area.

The adoption of AI by accounting The aim of this study is to Ardiyanti and Perceived usefulness and 5 students is primarily influenced by two examine how accounting Susiliwati [7] technology readiness factors: students’ perceived factors— mediate perceived ease perceived usefulness – the most including digital competence, of use and digital important predictor of adoption. perceived ease of use, the competence on TR – plays a significant role in direct mediating role of perceived technology adoption of adoption. usefulness, and TR—can explain AI In contrast, digital competence does the adoption of AI technologies not have a direct effect on AI among accounting students at adoption, but it exerts an indirect public universities in Surabaya.

influence through perceived usefulness.

I. Education is the key to successful The primary aim of this article is Eskouei The role of education in 6 implementation of emerging to examine the role of education et al. [1] the application of technologies in accounting. in facilitating and implementing emerging accounting II. The educational system must be emerging technologies in technologies updated in line with digital accounting, with an emphasis on transformations, both at the the need to update the university level and within educational system to align with organizational training programs. digital transformations.

III. Developing educational strategies—such as workshops, specialized courses, and retraining programs—for accountants, managers, and students is essential.

IV. Collaboration among academic, professional, and industry institutions is crucial to convey practical experience and labor market needs into educational programs.

Accounting curricula in Iran are The primary aim of this study is Zarei et al. [3] Assessing the alignment 7 insufficiently aligned with the to assess the alignment of of accounting curriculum technological demands of the labor accounting curricula with the with emerging market. This educational gap may requirements of emerging technological needs reduce graduates’ employability and the technologies, such as AI, efficiency of financial organizations. blockchain, and big data analytics, and to identify existing gaps between educational content and labor market needs in Iran.

Data analytics should be integrated into The primary aim of this article is Qasim et al. [2] A model to integrate 8

the accounting curriculum in a to propose an operational model data analytics in the coherent and stepwise manner, for integrating data analytics into undergraduate enabling students to acquire the the undergraduate accounting accounting curriculum necessary skills for the digital curriculum in a manner that does workplace without the need for not require adding a separate additional courses. Achieving this course, but rather embeds it requires collaboration among progressively and incrementally instructors, educational institutions, within existing courses.

and industry.

This study, employing a qualitative The primary aim of this study is Ghadim et al. [13] Designing 9 approach (grounded theory) and expert to design a comprehensive model accounting interviews, yielded the following findings: for accounting education that education model at Influential Factors (Causal Conditions): aligns with the characteristics of the third and Accounting education is shaped by third-generation universities (skill- fourth-generation business environment developments, and entrepreneurship-oriented) univercitu societal expectations, university and fourth-generation universities leadership, and higher education policies. (society-centered). This research Requirements and Contextual addresses the critical question of Conditions: Achieving the proposed how to transition accounting model necessitates cultural development, education from a purely the provision of supportive social theoretical approach (first- and infrastructure, and granting universities second-generation) to one that is financial and operational autonomy. aligned with the complex Strategies: Key strategies include demands of the labor market, enhancing the quality of teaching and technological advancements, and research, expanding international emerging societal expectations.

collaborations, transforming student recruitment and motivation practices, and reforming university governance and control systems.

Teaching based on the Multiple The primary aim of this study is Tabibirad et al. [6] Multiple 10 Intelligences Theory has a positive and to examine the impact of a intelligence -based significant impact on enhancing learning teaching approach based on the education in the quality, strengthening cognitive skills, and Multiple Intelligences Theory on: accounting increasing both motivation and academic The academic performance of classroom, performance among accounting students. management accounting students improving Under the conditions of remote learning Their achievement motivation students' during the COVID-19 pandemic, this under the conditions of remote performance, approach has led to more active learning learning during the COVID-19 motivation and and greater cognitive engagement among pandemic. The researchers sought skills; new students. The authors recommend that to determine whether this experience1 accounting curricula be designed to pedagogical approach, compared accommodate students’ diverse learning to traditional teaching methods, styles, thereby improving learning could foster deeper learning and outcomes and fostering greater interest. higher motivation among students.

This study demonstrates that the role- The primary aim of this study was Tabibirad et al. [6] The impact of role- 11 playing method is substantially more to examine whether the use of playing simulation-effective than traditional instruction, simulation and role-playing based management leading to improved learning outcomes, instructional methods in accounting greater knowledge retention, enhanced management accounting courses instruction on communication and professional skills, can: students’ learning and increased student motivation and Enhance students’ learning and retention engagement. Improve retention of knowledge over time Develop students’ communication, verbal, and motivational skills This study addresses whether these methods can strengthen such skills. It was conducted in response to the limitations of traditional lecture-based approaches in accounting education and emphasizes the industry’s and universities’ need for more practical, application-oriented skills.

Innovative teaching methods are Primary Aim of the Study: Amiri et al. [5] Examining the 12 essential and effective. Approaches such This study aims to identify and impact of as digital instruction, active and analyze the factors influencing the innovative collaborative learning, PBL, technology- learning and professional accounting driven teaching, and smart learning development of accounting teaching methods substantially enhance learning outcomes graduates, with a focus on on learning and and professional development among innovative teaching methods. professional accounting students. Key Objective: development of The gap between universities and the To develop a structural model of accounting labor market is reduced. Innovative the influencing factors and graduates methods contribute to the development subsequently determine the of practical skills, technological impact strength of innovative proficiency, critical thinking, and long- instructional methods on:

term learning retention. Effective learning The ISM model revealed that certain Professional development factors act as driving forces. Specifically, Enhancement of skills among initiatives should first focus on active students and future accountants learning, interaction, self-directed learning, and accountability, which in turn enable the enhancement of other factors such as communication skills, professional expertise, and currency of knowledge.

To prepare future accountants, changes in teaching methods are essential, particularly the integration of technology, the promotion of independent learning, a focus on enduring skills, and the enhancement of interaction and teamwork.

This study is applied in terms of its objective and descriptive–analytical in nature and methodology, employing a systematic literature review approach. Rather than collecting primary field data, the study focuses on in-depth analysis and synthesis of findings from previous research to identify existing gaps in accounting education.

The population of this study comprises all documents, scholarly articles, reports, and theses related to the fields of ‘accounting education’, ‘emerging technologies’, and ‘professional skills’ published between 2015 and 2025 (1394–1403 in the Iranian calendar). To access these sources, a structured search was conducted in reputable international databases (Scopus, ScienceDirect, Google Scholar) and domestic databases (SID,

For the selection of final sources, a purposive sampling method was employed with clearly defined inclusion and exclusion criteria:

Inclusion criteria: direct relevance to the research topic, publication in scientifically reputable (peer-reviewed) journals or conferences, and a focus on the impact of technology on education.

The data extracted from the selected sources were processed using content analysis and research synthesis methods. In this stage, key components (such as types of innovative teaching methods, dimensions of digital literacy, and indicators of professional development) were identified and coded. Subsequently, the relationships among these components were mapped using an inductive approach. The validity of the findings was ensured through triangulation of sources and by aligning the internal results with international trends.

Findings indicate that the focus of accounting education has shifted from “purely technical skills” (e.g., journal entry recording) toward “hybrid competencies”. Studies such as Jiang [14] and Dangi [10] emphasize that emerging technologies are no longer peripheral tools but serve as the primary learning environment. The results show that blended learning and simulations have a significant impact on soft skills (problem-solving, critical thinking, and teamwork), whereas traditional instruction has largely relied on rote memorization.

Analysis of studies based on technology acceptance models [8], [11] reveals a recurring pattern: technological infrastructure alone is insufficient for skill development. These studies identify digital literacy and TR as the most important predictors of success. In other words, students with low digital literacy experience anxiety and resistance when confronted with AI, which hinders their professional development.

Comparative studies [2], [3] indicate a substantial gap between labor market needs and university content. Findings suggest that, although the importance of data analytics is well established, its integration into curricula is slow. Successful strategies reported in the literature involve embedding technological concepts within existing courses rather than adding new standalone courses.