Incorporating business analytics and blockchain technology courses into the accounting curriculum: insights from faculty, professionals and students

Purpose This study examines stakeholder perceptions in Bangladesh regarding the incorporation of business analytics (BA) and blockchain technology (BT) courses into the accounting curriculum. It also explores how accreditation expectations from the Association to Advance Collegiate Schools of Business (AACSB), particularly Standard 4: Curriculum and Standard 5: Assurance of Learning and the Bangladesh Accreditation Council (BAC) shape curriculum development and implementation practices. Design/methodology/approach Data were collected between September and December 2023 through a structured survey administered to faculty members, industry professionals and accounting students (n = 183). The instrument included Likert-scale items, dichotomous questions, multiple-choice responses and open-ended items. Findings The results indicate broad stakeholder support for integrating BA and BT into undergraduate and postgraduate accounting programs. BAC is perceived to have a stronger influence on curriculum practices than AACSB Standards 4 and 5. However, implementation and compliance levels remain uneven, and satisfaction with accreditation guidance is moderate to low. Respondents suggest a staged or hybrid integration model beginning in the second undergraduate year and extending through postgraduate study. The findings highlight gaps between accreditation expectations and institutional capacity, particularly in faculty preparedness and resource availability. Practical implications The findings support phased curriculum planning, faculty training, resource allocation and alignment with Assurance of Learning requirements under AACSB and BAC. Social implications Strengthening BA and BT integration in accounting education may enhance graduates' digital competencies and responsiveness to evolving professional demands. Originality/value This study provides context-specific, multi-stakeholder evidence from Bangladesh on the combined integration of BA and BT into accounting education, an area that remains underexplored in emerging economies.

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Publication Details

Journal
Fintech and Digital Accounting Review
Published
2026-07-26
DOI
https://doi.org/10.1108/fdar-08-2025-0022
Primary Topic
Accounting Education and Careers
Type
article
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article

Incorporating business analytics and blockchain technology courses into the accounting curriculum: insights from faculty, professionals and students

Muhammad Shajib Rahman
Fintech and Digital Accounting Review
Accounting Education and Careers
article

Incorporating business analytics and blockchain technology courses into the accounting curriculum: insights from faculty, professionals and students

Muhammad Shajib Rahman
article en

Abstract

Purpose This study examines stakeholder perceptions in Bangladesh regarding the incorporation of business analytics (BA) and blockchain technology (BT) courses into the accounting curriculum. It also explores how accreditation expectations from the Association to Advance Collegiate Schools of Business (AACSB), particularly Standard 4: Curriculum and Standard 5: Assurance of Learning and the Bangladesh Accreditation Council (BAC) shape curriculum development and implementation practices. Design/methodology/approach Data were collected between September and December 2023 through a structured survey administered to faculty members, industry professionals and accounting students (n = 183). The instrument included Likert-scale items, dichotomous questions, multiple-choice responses and open-ended items. Findings The results indicate broad stakeholder support for integrating BA and BT into undergraduate and postgraduate accounting programs. BAC is perceived to have a stronger influence on curriculum practices than AACSB Standards 4 and 5. However, implementation and compliance levels remain uneven, and satisfaction with accreditation guidance is moderate to low. Respondents suggest a staged or hybrid integration model beginning in the second undergraduate year and extending through postgraduate study. The findings highlight gaps between accreditation expectations and institutional capacity, particularly in faculty preparedness and resource availability. Practical implications The findings support phased curriculum planning, faculty training, resource allocation and alignment with Assurance of Learning requirements under AACSB and BAC. Social implications Strengthening BA and BT integration in accounting education may enhance graduates' digital competencies and responsiveness to evolving professional demands. Originality/value This study provides context-specific, multi-stakeholder evidence from Bangladesh on the combined integration of BA and BT into accounting education, an area that remains underexplored in emerging economies.

Fintech and Digital Accounting Review
Comilla University (BD)
Openalex Percentile: Top 3%
Accounting Education and Careers
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Incorporating business analytics and blockchain technology courses into the accounting curriculum: insights from faculty, professionals and students — Muhammad Shajib Rahman · Fintech and Digital Accounting Review (2026) | TGRS Research Map | TGRS