Accounting Curriculum in the Digital Era: Suggestions for Preparing Botswana’s Tertiary Accounting Graduates

Abstract

The research is financed by BA ISAGO University, P.Bag BR94, Gaborone, Botswana

Abstract

Some educational institutions’ might not have developed curricula that are in line with digital technology for future accounting professionals (Islam, 2017). It is imperative that tertiary institutions in Botswana should prudently consider developing or incorporating new learning outcomes and competencies in accounting curricula against digital technological changes when preparing accounting graduates for the industry. Secondary and desktop research was engaged through intensive reports from large global and regional Professional Accounting Organisations (PAOs) such as ACCA, CIMA, BICA, SAICA, AAT and ICAEW which consulted with their various international stakeholders and the industry towards future accountants’ skills and competencies. These are mostly government-sponsored professional qualifications in Botswana except for ICAEW and SAICA which will balance as additional international and regional PAOs. More research was also sought from journals, publications, discussion and opinion papers as well as newspapers in order to collate the digital and technological competencies that are suggested. This paper therefore seeks to alert the Botswana educational curriculum developers to consider and incorporate new technologies that will prepare Botswana for dynamic, world-class and competitive accounting graduates in tertiary institutions towards the changing accounting profession. The findings showed that the accounting profession’s digital skills gap can be closed by incorporating  cloud computing, big data, eXtensible Business Reporting (XBRL), artificial intelligence, machine learning and similar in Botswana accounting graduates’ curriculum.

Keywords: Accounting, change, curriculum, digital, education, graduate, technology, PAOs, profession

DOI: 10.7176/RJFA/11-16-02

Publication date:August 31^st 2020