This study aims to investigate the collective influence of technological progress, industry dynamics and the regulatory landscape on curriculum relevance and examines how these factors contribute to skill development within accounting education.
A quantitative research design was employed, utilizing an online survey distributed through a snowball sampling strategy. The study specifically targeted accounting lecturers, as they play a pivotal role in shaping and implementing accounting curricula. Their perspectives offer critical insights into how educational content is adjusted in response to technological progress, shifting industry expectations, and evolving regulatory requirements.
The results confirm that technological progress exerts a direct positive effect on curriculum relevance, which, in turn, significantly enhances skill development among accounting students. Additionally, industry dynamics and the regulatory landscape act as key external forces driving curricular adaptations, ensuring that students acquire both technical and soft skills required for modern accounting practice.
This study presents a holistic framework that captures the interplay between technological progress, industry dynamics and the regulatory landscape in shaping curriculum relevance and skill development. Unlike previous research that has examined these factors in isolation, this study offers an integrated perspective, providing practical insights for curriculum designers, policymakers and educators to enhance the future-readiness of accounting graduates in an increasingly technology-driven profession.
