Emerging Technologies in Accounting: An Elective Course

ABSTRACT As emerging technologies rapidly reshape the accounting profession, it is critical that accounting graduates develop the knowledge and skills to understand and engage with these innovations. This study presents the design, implementation, and evaluation of an elective course, Emerging Technologies in Accounting, developed using the Design Science Research Methodology. The course introduces students to emerging technologies through a modular structure that includes ChatGPT-based homework, article comprehension quizzes, discussion leadership, case studies, and presentations. Pre- and post-course surveys, combined with instructor evaluation, indicate that the course enhances students’ self-assessed knowledge, interest, and ability to apply emerging technologies in accounting contexts. A framework is also proposed to guide the ongoing identification and selection of emerging technologies for future offerings. This study contributes to the accounting education literature by offering an adaptable model for integrating emerging technologies into the curriculum and preparing students for a profession undergoing continuous technological transformation.