Future-ready professional accounting education in the AI era: A systematic review

Abstract

studies published between 2021 and 2026 to identify reported opportunities and ethical concerns in relation to Artificial Intelligence integration in professional accounting education from 2021 to 2026, factors that influence the intention to use Artificial Intelligence in professional accounting education, accounting professionals’ perception on the role of Artificial Intelligence in performing professional tasks, and proposed strategic educational approaches to develop students’ digital literacy and other competencies. Following PRIMSA 2020 guideline, this review finalize 17 articles from three databases namely as Scopus, Eric and Econbiz.  This review proposes a conceptual lens linking three drivers: curriculum reform, strategic educational approaches, and use of technology in the teaching-learning process, as key elements to a future-ready professional accounting education in the AI era, based on the Technology Acceptance Model (TAM) and Experiential Learning Theory (ELT). Overall, the findings recommended that future research should examine whether these elements meaningfully develop students’ digital literacy, ethical AI use, professional judgment, and workplace readiness, rather than merely increasing exposure to AI tools, and explore how educators, institutions, and professional bodies can work together to reduce the gap between accounting education and the digital competencies required in professional practice.