Integrating Metaverse Technology in Accounting Education: Proposing a Methodology for Building an Accounting Internship Course

ABSTRACT Higher education institutions (HEIs) have experienced substantial technological advancements since 2020 because of COVID-19 preventive measures and the progress of information and communication technology (ICT). These allowed for investigating new innovative methods of working and learning. As ICT is harnessed by universities, what is the future for online learning? As an extension to online education, this study investigates virtual learning and applies a design-based method to integrate metaverse technology with accounting education. It lays out a model for metaverse technology integration in the accounting curriculum and is poised to change education for students. This “Future Lab” paper proposes a methodology for future applied research, which experiments with metaverse technology in accounting internship courses, providing insights into education in the context of new technology. JEL Classifications: M41; M42; A22: Q55; O33.