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

Accounting education should develop profession-specific competencies aligned with changing industry and accreditation expectations (Theuri, Campbell, & Owens-Jackson, 2024; Dangi, Saat, & Saad, 2023). However, accounting curricula often remain focused on traditional technical content and provide limited preparation in digital and analytical skills, especially in Bangladesh (Boyce, 2004; Nurunnabi, 2026; Chowdhury & Dey, 2016). This creates a mismatch between curriculum design and Industry 4.0 demands, where graduates need stronger competencies in Business Analytics (BA) and Blockchain Technology (BT) (Al-Htaybat, von Alberti-Alhtaybat, & Alhatabat, 2018; Tavares, Azevedo, Marques, & Bastos, 2023).

BA and BT are complementary technologies for accounting education. BA supports data analysis, predictive modeling, visualization, forecasting, fraud detection, auditing, and decision-making (Wang, Li, Lu, & Cheng, 2022; Attaran & Gunasekaran, 2019; Kokina, Mancha, & Pachamanova, 2017). BT supports secure transaction recording, verification, audit trails, smart contracts, internal control, financial reporting, and assurance services (Heister, Kaufman, & Yuthas, 2021; Abdullah, Al-Hattami, Al-Hakimi, & Al Koliby, 2024). In simple terms, BA helps accountants interpret data, while BT helps ensure that accounting data are reliable, transparent, and verifiable (Qasim & Kharbat, 2020).

Despite growing technological adoption in Bangladesh's corporate sector, accounting curriculum adaptation remains limited, and AIS courses are often restricted to one or two basic IT-related subjects (Chowdhury & Dey, 2016; Qasim & Kharbat, 2020). Prior studies usually examine BA or BT separately, mainly in developed-country contexts, leaving limited evidence on their combined integration in emerging economies (Andiola, Masters, & Norman, 2020; Birt, Safari, & de Castro, 2023; Dzuranin, Jones, & Olvera, 2018; Abdelwahed, Abu-Musa, Moubarak, & Badawy, 2023; Wang et al., 2022). Although no Bangladeshi university currently holds AACSB accreditation, this study uses AACSB Standards A4 and A5 as international benchmarks, along with BAC requirements, to examine curriculum readiness and reform needs. The study develops a context-sensitive integration model for BA and BT and uses survey data from 183 respondents, including faculty, industry professionals, and students, to assess readiness, challenges, implementation strategies, and accreditation alignment (Rezaee, Dorestani, & Aliabadi, 2018; Abdullah et al., 2024).

The remaining sections of this manuscript are organized as follows. Section 2 presents the literature review. Section 3 describes the research methodology. Section 4 discusses the survey results and findings. Section 5 provides the discussion of the study. Section 6 highlights the contribution of the study. Section 7 presents the implications of the study. Finally, Section 8 concludes the manuscript by discussing the limitations and future research directions.

Contemporary accounting education increasingly emphasizes competency-based learning and Assurance of Learning (AoL) to ensure measurable student outcomes (McKenzie, Boyer-Davis, & Miller, 2024; Morris, Burnett, Skousen, & Akaaboune, 2015). In this context, accounting programs are expected to develop graduates' analytical thinking, technological agility, data-driven decision-making, ethical reasoning, and professional judgment. The integration of Business Analytics (BA) and Blockchain Technology (BT) is directly related to these competency areas because BA strengthens analytical and decision-making skills, while BT develops understanding of digital transaction systems, transparency, verification, and technology-enabled assurance (Andiola et al., 2020; Desplebin, Lux, & Petit, 2025). Although this study does not empirically measure learning outcomes, it provides perception-based evidence on curriculum readiness, skill gaps, implementation challenges, and accreditation-related curriculum needs.

This study is exploratory and descriptive in nature and does not adopt a formal theory-testing approach. However, the research questions are analytically guided by relevant curriculum and stakeholder-based perspectives. Constructive alignment and outcome-based education support the examination of whether BA and BT course contents are aligned with learning outcomes, AoL requirements, accreditation expectations, and professional competency needs (McKenzie et al., 2024; Morris et al., 2015). Stakeholder theory justifies the inclusion of faculty members, professionals, and students because curriculum reform depends on the expectations and involvement of those connected with teaching, professional practice, and learning. Experiential learning also supports the need for practical integration through case studies, analytics tools, blockchain platforms, projects, workshops, and applied technology-based activities.

Accordingly, these perspectives are used as guiding lenses rather than as formal theoretical variables or hypotheses. They help frame the study's research questions on curriculum relevance, accreditation alignment, implementation stage, integration strategy, academic level, departmental capacity, resource needs, and compliance challenges. Thus, the study does not claim to test constructive alignment, outcome-based education, experiential learning, or stakeholder theory. Instead, it uses these perspectives to organize and interpret stakeholder perceptions regarding BA and BT integration in accounting education. Future research may extend this exploratory work by applying these theories more formally to examine relationships among curriculum design, learning outcomes, accreditation compliance, graduate employability, and professional readiness.

Business Analytics (BA), supported by Big Data, has transformed accounting by enabling the analysis of large and complex financial information for evidence-based decision-making (Appelbaum, Kogan, Vasarhelyi, & Yan, 2017; Cockcroft & Russell, 2018). Unlike traditional accounting, which focuses mainly on historical reporting, BA supports forecasting, visualization, risk analysis, fraud detection, performance evaluation, and strategic advisory services (Acito & Khatri, 2014; Wang et al., 2022; Narwane et al., 2023; Rikhardsson & Yigitbasioglu, 2018). Analytics tools also improve auditing through continuous monitoring and anomaly detection, while automation reduces manual work and error risk (Spraakman, Sanchez-Rodriguez, & Tuck-Riggs, 2021). Therefore, integrating BA into accounting curricula is essential to prepare graduates with analytical, technological, and decision-support skills for modern accounting practice.

Blockchain Technology (BT) is reshaping accounting through secure, transparent, and tamper-resistant transaction recording, reducing reconciliation costs and improving financial reporting reliability (Dixon, Akcora, Gel, & Kantarcioglu, 2019; Kokina et al., 2017; Qasim & Kharbat, 2020; Chowdhury et al., 2023a; Grover, Kar, & Janssen, 2019). It also supports automation through smart contracts and shifts auditing toward system integrity, smart contract validation, access control, and blockchain governance (Hussain, Emon, Tanna, Emon, & Onik, 2022; Coyne & McMickle, 2017; Appelbaum et al., 2017).

Prior studies often examine BA or BT separately, mainly in developed-country contexts and from limited stakeholder perspectives (Al-Htaybat et al., 2018). This study addresses that gap by examining the combined integration of BA and BT in Bangladesh using faculty, industry professional, and student perspectives (Abdullah et al., 2024). The integration also aligns with AACSB Standards A4 and A5, which emphasize curriculum coherence, technology skills, digital agility, and Assurance of Learning (Asonitou, 2020; McKenzie et al., 2024; Vien, 2018; Luo & Adelopo, 2025). BA and BT are selected together because BT ensures reliable and verifiable accounting data, while BA helps analyze that data for decision-making. Therefore, both are essential and complementary areas for future-ready accounting curriculum reform.

The first open-ended survey question identified recent technologies relevant to accounting curriculum integration. Since no predefined options were provided, the finding reflects respondents' perceptions. Thematic analysis showed that Business Analytics (BA) and Blockchain Technology (BT) were the most frequently mentioned technologies. This is important because higher education supports knowledge creation, innovation, and socio-economic development (Olssen* and Peters, 2005; Powell & Snellman, 2004). In Bangladesh, BAC promotes higher education quality through the National Qualification Framework and quality assurance standards (Council, 2022; Islam, Ali, & Islam, 2017). Similarly, AACSB Standards A4 and A5 emphasize curriculum relevance, assurance of learning, and technology-related skills (Carraher, 2009). Prior studies also show that accounting graduates often lack sufficient digital skills, making BA and BT integration necessary for future-ready accounting education (Al-Htaybat et al., 2018; Birt et al., 2023; Lowrie & Willmott, 2009; Rahnuma, 2023; Salimi, 2023; Woodside, Augustine, Chambers, & Mendoza, 2020).

Thus, this study investigates the integration of blockchain technology and business analytics into the accounting curriculum, considering BAC requirements, AACSB STANDARD A4 (CURRICULUM) AND STANDARD A5 (INFORMATION TECHNOLOGY SKILLS, AGILITY, AND KNOWLEDGE, INCLUDING ASSURANCE OF LEARNING), existing course offerings, and related implementation challenges. To address these issues, the study proposes the following two survey research questions:

The Bangladesh Accreditation Council (BAC) supports quality assurance in higher education through the QAF and BNQF, emphasizing outcome-based education, curriculum relevance, employability, and measurable learning outcomes (Council, 2022, 2024; Hossain, Haque, & Shipon, 2022; Carraher, 2009). Although no Bangladeshi university currently holds AACSB accreditation, AACSB Standards A4 and A5 provide useful international benchmarks for curriculum modernization, technology skills, agility, and Assurance of Learning (AACSB, 2024; Lowrie & Willmott, 2009; Rahnuma, 2020). Prior studies also show the growing importance of business analytics and blockchain technology in accounting practice (Al-Htaybat et al., 2018; Attaran & Gunasekaran, 2019; Kokina et al., 2017). However, successful integration requires institutional readiness, faculty capability, and structured implementation strategies, which may vary across Bangladeshi institutions (Tapis & Priya, 2020; Zhan, Her, Hu, & Du, 2018). Therefore, aligning BA and BT with BAC requirements and AACSB benchmarks strengthens accounting curriculum reform in Bangladesh.

Integrating Blockchain Technology (BT) and Business Analytics (BA) into accounting curricula is important for preparing future accountants for technology-driven practice. BT improves transaction security, transparency, and verification, while BA supports data analysis and informed decision-making (Heister et al., 2021; Qasim & Kharbat, 2020; Richardson & Shan, 2019). Professional bodies also promote these areas through seminars and professional discussions (Chowdhury & Dey, 2016).

AACSB Standards A4 and A5 and BAC requirements support technology-oriented curriculum reform, but they do not provide direct course-level guidance for BT and BA implementation (Carraher, 2009; Rahnuma, 2023). Therefore, universities must design these courses based on institutional mission, resources, and student needs. However, rapid technological change, limited resources, and faculty readiness remain key challenges (Appelbaum et al., 2017; Bogren et al., 2018). A multidisciplinary approach involving professional bodies, Big Four firms, ICAB, ICMAB, IFAC, and CPA bodies can strengthen BT and BA integration (Mueller, Carter, & Ross-Smith, 2011; Sledgianowski, Gomaa, & Tan, 2017). Thus, this study provides stakeholder-based evidence for aligning accounting curricula with BAC requirements and AACSB benchmarks (Nurunnabi, 2026).

Blockchain Technology (BT) and Business Analytics (BA) can be integrated into accounting curricula through dedicated courses, modules, interdisciplinary collaboration, case studies, technology labs, guest lectures, and capstone projects (Luo & Adelopo, 2025). Practical exposure to blockchain platforms, analytics tools, and industry-based projects can strengthen students' applied skills and employability (Downey et al., 2019; Heister et al., 2021; Kokina et al., 2017).

Prior studies identify three integration approaches: focused, integrated, and hybrid (Tapis & Priya, 2020). The focused approach offers separate BT and BA courses, the integrated approach embeds these topics across accounting courses, and the hybrid approach combines both methods (Dzuranin et al., 2018). These approaches can improve conceptual and practical knowledge, but their success depends on curriculum design, faculty expertise, funding, technological resources, and support from other departments (Failing, Gregory, & Harstone, 2007; Greenberg, 2002; Howard, Stewart, Woodall, Kingsley, & Ditmyer, 2009; Patel, Arocha, Chaudhari, Karlin, & Briedis, 2005; Dzuranin et al., 2018). In Bangladesh, implementation may differ based on institutional readiness, AACSB benchmark alignment, and BAC requirements (Vien, 2018). Therefore, integration approach, departmental support, and academic level remain important issues for investigation.

Maintaining higher education quality is increasingly difficult due to rapid technological change and the resources needed for curriculum reform (Luo & Adelopo, 2025). Accounting departments should therefore integrate information technology, blockchain technology, and business analytics to produce industry-ready graduates. However, funding shortages, accreditation costs, limited expert faculty, weak regulatory guidance, and rigid curriculum procedures create major barriers. Prior studies also identify funding as a key challenge in technology-based curriculum reform (Krajcik & Delen, 2017), while BAC compliance may add further financial pressure in Bangladesh (Rahnuma, 2020). Therefore, recruiting and developing skilled faculty is essential for successful integration.

Although information technology increasingly influences accounting practice, accounting curricula still offer limited technology-based courses, especially in Bangladesh and other developing countries. Prior studies note that curriculum reform has been slow and that little progress has been made in integrating technological developments into accounting education (Behn et al., 2012). The gap is particularly clear in areas such as blockchain technology and business analytics, where accounting education remains weakly connected with professional needs (Attaran & Gunasekaran, 2019; Dzuranin et al., 2018). Since technological skills are becoming essential for accounting employability, stronger curriculum guidelines are needed to integrate programming, blockchain technology, and business analytics into accounting programs (Ellington, 2017).

Updating accounting programs with technological courses such as Blockchain Technology (BT) and Business Analytics (BA) is essential in today's digital business environment (Brabete et al., 2024; Cockcroft & Russell, 2018). Accounting students need these skills to understand modern financial systems, improve decision-making, and remain competitive in a technology-driven job market (Chowdhury & Dey, 2016; Kokina et al., 2017). Earlier studies have also called for accounting curriculum reform through the integration of emerging technologies (Mock, Pincus, & Andre, 1991; Kotb & Roberts, 2011).

Currently, accounting curricula often include technology only in limited AIS-related courses, as illustrated in Figure 1. However, prior literature recommends redesigning accounting programs by integrating BA, BT, and related technologies across different course levels (Dzuranin et al., 2018; Zhan et al., 2018; Tavares et al., 2023; Pal, Tiwari, & Haldar, 2021; Qasim & Kharbat, 2020; Richardson & Shan, 2019). Therefore, this study proposes introducing a basic “Business Technology” course covering BT, BA, AI, and related tools, while also embedding these technologies into introductory, intermediate, and senior accounting courses, as illustrated in Figure 2. Additionally, Figure 2 further suggests transforming AIS into a broader “Blockchain Technology Accounting” course to provide students with a more practical and future-oriented understanding of accounting technology.

This study adopts a navigation approach to introducing Business Analytics (BA) and Blockchain Technology (BT) courses, following Downey et al. (2019), to support curriculum redesign. The study examines the existing curriculum structure, identifies student needs, considers faculty perceptions, and develops curriculum priorities. In line with Fowler, Lazo, Turner, and Hohenstein (2015) and Lattuca and Stark (2011), it uses stakeholder opinions from faculty, professionals, business experts, BA and BT experts, and students to understand the opportunities and challenges of course integration.

The study is also informed by major curriculum design models. Wolf's (2007) approach supports data-informed and collaborative curriculum development. Lattuca and Stark's (2011) model views curriculum design as a multi-level decision-making process involving purpose, content, sequence, learners, resources, integration methods, and curriculum adjustment. Diamond's (1998) systems approach is also relevant because BA and BT integration is shaped by technological change, educational innovation, industry demand, market feedback, and regulatory pressure. The study further relies on prior literature to assess the need for these courses and recommend curriculum improvement (Kokina et al., 2017; Richardson & Shan, 2019). Overall, this study uses an exploratory and descriptive design to examine stakeholder perceptions of BA and BT integration in accounting education. Its purpose is not to test causal relationships but to provide initial diagnostic evidence on curriculum readiness, implementation challenges, and possible reform directions. Therefore, the findings should be interpreted as perception-based evidence for future theory-driven, longitudinal, or empirical studies.

The study used a survey method to collect data from accounting faculty, professional accountants, expert panel members, and accounting students. These groups were selected because they are directly related to accounting education, curriculum development, professional practice, and technology-based skill needs.

Faculty respondents were drawn from UGC-approved public and private universities in Bangladesh offering accounting programs. Since no Bangladeshi university currently has AACSB accreditation, AACSB Standards A4 and A5 were used only as international benchmark references, while BAC requirements were considered in the local context. Professional accountants, technology experts, researchers, and students were also included to capture diverse stakeholder perspectives.

Data were collected through physical and online surveys from September to December 2023. Faculty information was gathered from university websites, while professional contacts were collected from ICAB, ICMAB, and CFA Society Bangladesh websites. Expert respondents were identified through Google Scholar and professional networks. Out of 213 qualified respondents, 183 valid responses were used after removing 11 incomplete responses, giving an 85% response rate. Thematic coding was considered appropriate because the open-ended item was exploratory and intended to identify the most frequently perceived technologies without imposing predefined response categories. Responses were coded inductively, grouped into recurring themes, and summarized using frequency-based patterns to show which technologies stakeholders most commonly associated with accounting curriculum reform.

The survey aimed to assess the current status and progress of accounting departments in integrating Business Analytics (BA) and Blockchain Technology (BT) into undergraduate and postgraduate curricula. The instrument was developed through multiple sources, including the author's experience in course committees, PSAC, quality assurance activities, accounting leadership programs, conferences, and professional discussions. It was also grounded in prior literature on accounting curriculum reform, digital transformation, accreditation standards, and technology integration (Brink & Smith, 2012; Miles, 2021), following established survey design principles (Rea & Parker, 2014).

The questionnaire included Likert-scale, yes/no, multiple-choice, select-all-that-apply, and open-ended questions to capture both structured responses and qualitative insights. The instrument was reviewed for clarity and relevance and pilot tested with 10 respondents. Minor wording changes were made based on feedback. No incentives were provided. As the study was exploratory, the survey was designed to collect diagnostic stakeholder perceptions rather than measure latent constructs through advanced psychometric modeling. The detailed research questions are presented in Appendix 1.

Research Question 1 Findings of SRQ 1: The first survey question used an open-ended format to identify relevant technologies for accounting curriculum integration. Thematic analysis showed that Business Analytics (BA) and Blockchain Technology (BT) were the most frequently mentioned. Further analysis found strong support for their inclusion: 83.3% considered BA and BT highly suitable, 15% viewed them as somewhat suitable, and only 1.7% considered them unsuitable. These findings indicate strong stakeholder recognition of BA and BT as relevant to accounting education and align with prior studies on curriculum reform (Appelbaum et al., 2017; Qasim & Kharbat, 2020). Detailed results are presented in Figure 3.

Research Question 1 Findings of SRQ 2: Under the first research question, the study examined whether BT and BA will be important for the future accounting profession. Results show strong agreement across stakeholders: 93% of faculty, 95.18% of industry professionals, 100% of professional accounting bodies, and 92.69% of students agreed that BT and BA will be critical for accounting professionals. Detailed results are presented in Table 1.

Research Question 2 Findings of SRQ 1: Under the second main research question, the author combined and employed the first question related to the impact of the Bangladesh Accreditation Council (BAC) and STANDARD A4: CURRICULUM AND STANDARD A5: ASSURANCE OF LEARNING (AOL) representing a scenario of accounting departments introducing BT and BA courses.

Figure 4 shows respondents' perceptions of BAC accreditation and AACSB Standards 4 and 5.

BAC was perceived as having a stronger influence, with 71% rating its impact as strong or major, compared with 49% for AACSB. AACSB was more often viewed as having a moderate impact. Overall, the findings suggest that BAC has a more direct perceived influence on curriculum and assurance-of-learning practices, although the results are descriptive and perception-based.

Research Question 2 Findings of SRQ 2: The author examined the current compliance stage of accounting departments with BAC and AACSB Standards A4 and A5 regarding BT and BA integration. Results show that 28% of faculty reported planned integration, 27% partial implementation, 20.46% mostly integrated courses, and only 7.14% full implementation, while 18% reported no plan to introduce these courses. These findings indicate limited curriculum progress and support prior studies showing that accounting curricula often lag behind technological developments (Boyce, 2004; Richardson & Shan, 2019). Detailed results are presented in Figure 5.

Research Question 2 Findings of SRQ 3: The author examined departments' compliance status with BAC and AACSB Standards A4 and A5 for introducing BT and BA courses. Results show that 44 respondents perceived their departments as above the minimum standard, 13 as just meeting the standard, and 68 as below the standard. These findings indicate that full implementation of BT and BA courses remains limited, and compliance should be monitored through the Institutional Quality Assurance Cell. Detailed results are presented in Figure 6.

Research Question 2 Findings of SRQ 4: The author examined the challenges of maintaining BAC and AACSB Standards A4 and A5 compliance while implementing BT and BA courses. Results show that 53.07% viewed implementation as moderately or very challenging, while 8.46% considered it extremely challenging. These findings indicate that BT and BA integration may create notable long-term compliance challenges for accounting departments. Detailed results are presented in Figure 7.

Research Question 3 Findings of SRQ 1: The researcher examined respondents' satisfaction with BAC and AACSB Standards A4 and A5 guidance for integrating BT and BA into the accounting curriculum. Results show that 36.9% were satisfied, 13.3% were neutral, and 50.7% were dissatisfied. Detailed results are presented in Figure 8.

Research Question 4 Findings of SRQ 1: This question examined whether AIS departments can offer BT and BA courses independently or need external support. The findings show that most departments rely on ICT, CSE, or industry experts due to limited internal expertise. Specifically, 39.5% reported support from ICT, 40.6% from CSE, 11.6% from industry professionals, and only 8.13% from their own department. Detailed results are presented in Figure 9.

Research Question 4 Findings of SRQ 2: The author examined how accounting departments incorporate or plan to incorporate BT and BA courses. Prior studies suggest focused, integrated, or hybrid approaches (Birt et al., 2023; Greenberg, 2002; Sledgianowski et al., 2017). Results show that 38.37% supported separate courses, 10.46% supported integration into existing courses, and the majority, 51.16%, preferred a hybrid approach. Detailed results are presented in Table 2.

Research Question 4 Findings of SRQ 3: The authors examined the academic level at which BT and BA should be introduced. Results show that 48% supported offering both courses at the undergraduate level, while 52% suggested BA at the undergraduate level and BT at the postgraduate level. No respondent supported offering both courses only at the postgraduate level. Among those favoring undergraduate integration, most suggested introducing the courses between the second and fourth years, with none recommending first-year inclusion.

Research Question 5 Findings of SRQ 1: By using this question, the authors identified the main challenges in integrating BT and BA courses into the accounting curriculum. The results show that lack of competent faculty was the most significant challenge, reported by 25% of respondents. University logistical support and adequate funding were also important challenges, each reported by 11%. Other challenges are shown in Figure 10.

Research Question 5 Findings of SRQ 2: The authors used this sub-question to identify the resources needed to implement BT and BA courses in accounting departments. The detailed results are shown in Figure 4. (see Table 3, which shows detailed results).

Research Question 6 Findings of SRQ 1: “Do you have a required undergraduate and postgraduate BT and BA-related courses?”

The results show limited adoption of BT and BA courses. Only 15% of departments offer both courses, 25% offer only BA, 10% offer only BT, and 50% offer neither. Private universities show higher adoption than public universities, although many institutions are planning future integration under the OBE curriculum.

Research Question 6 Findings of SRQ 2: Participants were asked who teaches BT and BA courses. Only 13% are taught by faculty with relevant PhDs, while 46% are taught by accounting faculty without relevant degrees. Others are taught by statistics/data science faculty, industry experts, and CSE/ICT faculty. Detailed results are shown in Table 4.

Research Question 6 Findings of SRQ 3: The authors also examined whether undergraduate and postgraduate accounting programs include additional coursework related to blockchain technology and business analytics. The results show that 24.21% of undergraduate and 12.79% of postgraduate programs do not offer such courses. However, 75.58% of undergraduate and 87.27% of postgraduate programs include courses with small components of blockchain technology and business analytics. Detailed course information is presented in Table 5.

This study provides perception-based evidence from accounting faculty, professionals, and students on integrating Business Analytics (BA) and Blockchain Technology (BT) into accounting curricula in Bangladesh, with reference to BAC requirements and AACSB Standards A4 and A5 (McKenzie et al., 2024). Overall, the findings directly address the study objectives by showing strong stakeholder recognition of BA and BT as relevant to future accounting education and professional practice, but limited institutional readiness for full implementation. The findings show strong stakeholder support, as 83.3% viewed BA and BT as relevant for future accounting careers, while only 1.7% considered them unsuitable. However, implementation remains uneven despite the recognized influence of BAC and AACSB standards on curriculum reform (Abad-Segura, Infante-Moro, González-Zamar, & López-Meneses, 2021; Abdelwahed et al., 2023). Faculty responses indicate limited full implementation, continuing compliance challenges, and dissatisfaction with accreditation guidance, reflecting resource and capability constraints (Andiola et al., 2020; Fowler et al., 2015; Carraher, 2009). Many departments, particularly in public universities, rely on ICT, CSE, or industry experts due to shortages of qualified faculty (Andiola et al., 2020). Respondents favored a hybrid curriculum model and supported introducing BA and BT mainly between the second and fourth undergraduate years. Resource limitations, including lack of expert faculty, funding, laboratories, and digital infrastructure, remain major barriers (Gulin, Hladika, & Valenta, 2019; Mandilas, Kourtidis, & Petasakis, 2014; Tavares et al., 2023; Zhan et al., 2018). Together, these findings indicate that although stakeholders support BA and BT integration and recognize the influence of BAC and AACSB benchmark standards, accounting departments still face challenges related to faculty expertise, resources, departmental capacity, compliance guidance, and curriculum structure. Therefore, a staged, hybrid, and capacity-aware integration strategy appears more appropriate than immediate full-scale implementation. Overall, the findings suggest strong perceived relevance but incomplete institutional readiness, highlighting the need for staged curriculum integration supported by faculty development, resource investment, and accreditation-aligned learning outcomes.

This study makes a context-specific contribution to accounting education research by examining the integration of Business Analytics (BA) and Blockchain Technology (BT) into accounting curricula in Bangladesh. Although the framework is perception-based rather than statistically validated, this approach is appropriate because formal BA and BT curriculum adoption remains at an early stage and institutional data are limited. To our knowledge, this is among the first studies in Bangladesh and emerging economy contexts to examine BA and BT together within a unified accounting curriculum framework (Chowdhury & Dey, 2016; Tapis & Priya, 2020). Unlike prior studies that focused on BA, blockchain, or digital transformation separately (Birt et al., 2023; Downey et al., 2019; Lattuca & Stark, 2011), this study positions BA and BT as complementary components of future-ready accounting education. It also contributes through multi-stakeholder evidence from faculty, industry professionals, and students, offering triangulated insights into readiness, expectations, and skill priorities. Finally, by considering BAC and AACSB-related requirements, the study provides a practical roadmap for curriculum reform and accreditation alignment in Bangladesh and similar emerging economies.

This study offers theoretical, practical, regulatory, and policy implications for accounting education and curriculum reform. Theoretically, it extends technology-oriented accounting education literature by providing multi-stakeholder evidence from faculty, professionals, and students on the integration of Business Analytics (BA) and Blockchain Technology (BT) in a developing-country context. The findings highlight the need for context-sensitive curriculum reform in emerging economies, where technological demand is increasing but institutional readiness remains uneven.

Practically, the study suggests that accounting departments should adopt a staged and capacity-aware reform strategy rather than immediate large-scale curriculum restructuring (Asonitou, 2020). This may include embedding BA and BT modules into existing courses, introducing elective or standalone courses, adopting a hybrid curriculum model, and gradually developing specialized technology-based accounting courses. Curriculum reform should also be aligned with AACSB Standards A4 and A5 and the BAC accreditation framework through faculty development, digital learning resources, laboratory support, and measurable Assurance of Learning outcomes (McKenzie et al., 2024; Council, 2022, 2024).

Regulatorily, the findings may help BAC and IQAC identify readiness gaps, stakeholder expectations, and implementation barriers for digital competency integration (Sawant et al., 2026). Professional bodies such as ICAB, ICMAB, IFAC, and CPA-related institutions may also use the findings to update competency frameworks, design CPD programs, and strengthen university–industry collaboration. At the policy level, the study suggests the need for targeted funding, infrastructure support, faculty training, and innovation incentives to help universities integrate BA and BT into accounting programs. Overall, the study provides a staged reform pathway for improving accreditation alignment, graduate employability, and technology-driven accounting education in Bangladesh and similar emerging economies.

This study provides perception-based evidence on integrating Business Analytics (BA) and Blockchain Technology (BT) into accounting curricula in Bangladesh. The findings show strong stakeholder support for BA and BT but also reveal uneven implementation, partial compliance with BAC requirements and AACSB Standards A4 and A5, and limited institutional readiness. Practically, accounting departments should adopt a phased curriculum reform strategy by introducing BA and BT through modules, electives, standalone courses, and integration into existing courses. Faculty training, industry collaboration, and support from ICT, CSE, ICAB, ICMAB, and other professional bodies are also needed to strengthen curriculum relevance, accreditation alignment, and graduate employability. Although implementing BA and BT requires investment in faculty development, software, laboratories, digital tools, curriculum design, and industry engagement, these costs should be viewed as a strategic investment. In the long run, such integration can improve graduate readiness, institutional reputation, accreditation preparedness, and the alignment between accounting education and professional practice.

The study has several limitations. It relies on perception-based survey data and descriptive analysis, limiting causal inference and generalizability. The sampling approach was mainly convenience-based, and no formal non-response bias or inferential comparison was conducted. Full construct validation was also beyond the study scope. Moreover, AACSB standards were used only as benchmark references, as no Bangladeshi institution currently holds AACSB accreditation. Future research should use longitudinal, comparative, and outcome-based designs to assess Assurance of Learning evidence, student competencies, employability outcomes, and differences across BAC-accredited, non-accredited, and AACSB-aligned institutions.

The supplementary material for this article can be found online.