Beyond the ledger: Rethinking accountancy curricula and graduate competencies in the fourth industrial revolution

The Fourth Industrial Revolution (4IR) has transformed the business environment and redefined workforce skill requirements, compelling educational institutions to address these evolving needs. In accountancy, curricula prescribed by international and national governing bodies aim to align labour market expectations with graduate competencies to ensure employability and professional success. This study aimed to evaluate the extent of alignment between SAICA’s curriculum requirements and the competencies highlighted in current research as essential for accountancy graduates entering the 4IR workplace. A systematic literature review (SLR) document analysis was conducted guided by a structured protocol. The process ensured a rigorous and transparent selection of international peer-reviewed articles for the qualitative document exploration. The competency frameworks of accountancy governing bodies served as the conceptual foundation for the analysis. Data was examined in ATLAS.ti™ using Boeije’s constant comparative method and a combination of deductive and inductive coding. The findings provide a comprehensive overview of and nuanced insights into the competencies essential to accountancy graduates’ employability in the 4IR workforce. The findings offer evidence-based guidance for refining international and national accountancy competency frameworks and for informing higher education institutions on the specific skills that should be embedded in tertiary curricula.