Journal of Research Administration

Abstract

In the face of change driven by rapid technological developments the accounting profession, increasing regulatory complexity and, the unprecedented demands for ethical and sustainable practices–symptoms are underlying causes. These changes dictate that not only must graduates be provided training with sufficient technical capability, but they should also possess digital fluency along ethical reasoning and strategic thinking skills too. With the site visits to several comprehensive universities as a base, this paper surveys present state education of accounting and experiments different approaches to program development, specialization themes than research orientation poems form. Using a qualitative multi-case research design, gathering data from in-depth interviews with 50 accounting academics and 30 industry practitioners in various areas. The resulting thematic analyses of these interviews revealed a series of gaps that have become pervasive. Urgent reforms are needed to the curricula. Main deficiencies include outdated course content; insensitivity toward ESG reporting; no digital tool integration; little specialization. The study also found institutional barriers to reform such as resistance among faculty; admissions policies that restrict creativity in teaching methods; weak links between education and industry. Based on Human Capital Theory, Institutional Theory and Transformative Learning Theory, the findings argue for systemic and learner-centered curriculum reform. Recommendations for practice as policy include competency-based modular design, integration of emerging technologies, fostering scholarship-led teaching and greater industry participation in the process. The study is pioneering in the accounting education literature, providing a theoretically grounded framework and roadmap for future development of accounting programmes.