ERIC Number: EJ1467284
Record Type: Journal
Publication Date: 2025
Pages: 22
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-0963-9284
EISSN: EISSN-1468-4489
Available Date: 0000-00-00
Inclusion of Blockchain in University Accounting Curricula: An Overview of Practices and Strategies
Olivier Desplebin1; Gulliver Lux2; Nicolas Petit3
Accounting Education, v34 n2 p265-286 2025
Blockchain is characterized as a disruptive technology in many sectors, including accounting and auditing. Despite blockchain's great potential, several studies point out that tangible applications in accounting and auditing are slow to develop and to become widespread. This article looks at the practices and strategies of blockchain education in university accounting courses. We study the curricula of the world's top 50 universities (Shanghai Ranking) and identify five types of course approaches: 1) The professional practice; 2) The dual or triple competency; 3) The entrepreneurship and business; 4) The sector-specific; 5) The critical thinking and holistic. We discuss these results in terms of isomorphism and distinctions between universities and propose an agenda for research on blockchain education in accounting.
Descriptors: Information Technology, Information Storage, Information Management, College Curriculum, Accounting, Business Education, Educational Practices, Educational Strategies, Educational Technology, Entrepreneurship, Critical Thinking, Holistic Approach
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Publication Type: Journal Articles; Reports - Descriptive
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A
Author Affiliations: 1IAE - Accounting Department, Normandie Univ, UNIROUEN, UNICAEN, UNILEHAVRE, NIMEC, Rouen, France; 2Accounting Department, Université du Québec à Montréal - UQAM, Montreal, Canada; 3Finance, Accounting and Economics Departement, Kedge Business School, Institut Franco-Chinois de l'Université Renmin, Talence, France, Talence, France