An assessment of computer-based accounting curricula at Polish economic universities in the context of technological changes

<ns3:p>Purpose: The aim of the article is to comprehensively assess the digital tools used in accounting curricula at the largest Polish economic universities in the context of the dynamic technological changes taking place in the economy and in the labor market. The analysis includes both the formal content of the study plans and students’ opinions on their preparation for work using financial and accounting software. Methodology/approach: The study analyzes the content of publicly available study plans at five leading economic universities in Poland and a survey among their students. The focus was on the number, availability and substantive scope of subjects implemented using financial and accounting software. The analysis was supplemented by an interpretation of qualitative responses from students on the level of digitalization of accounting education. Findings: The results indicate a low number of computer-based subjects in the study programs, especially at the basic level, and limited access to detailed syllabuses. Students perceive the curricula as not adapted to the requirements of the digital labor market and report the need for greater integration of modern technologies. Research limitations/implications: The study is limited by its pilot nature and the availability of data only from open sources. The results may not reflect the full diversity of didactic approaches on a national scale. Originality/value: The article fills an important research gap by providing empirical evidence of the integration of computer technologies in accounting education in Poland. It indicates specific areas requiring program intervention and the development of teaching staff competencies.</ns3:p>