JABE (Journal of Accounting and Business Education)
Volume 10, Issue 3, March 2026

A Modern Curriculum: Data-Driven Decision Making and AI in Accounting

Moran, Wilfredo (Unknown)



Article Info

Publish Date
07 Mar 2026

Abstract

Abstract This paper explores the need to re-evaluate accounting curricula and to incorporate essential data analytics and AI. In this way, it prepares students for the technological demands of the modern accounting profession and ensures that the accounting curriculum keeps up pace with the CPA Evolution Initiative. It dives into the evolving landscape of accounting, the benefits of data-driven decision-making, the impact of digital transformation on accounting practices, ethical considerations, challenges and opportunities, pedagogical approaches, the benefits of Industry Partnerships and Collaborative Initiatives, and barriers to implementation. Furthermore, the paper emphasizes the importance of analytical skills and ethical awareness needed by future accountants. Integrating data analytics and AI into accounting curricula enables educational institutions to equip future accountants with the skills and knowledge needed to meet the challenges and seize the opportunities these technologies present, ensuring they are prepared for the evolving demands of the profession. The goal is to offer a framework that prepares future accountants with the skills necessary to succeed in the rapidly changing landscape of data analytics and AI-driven finance and business. The research concludes that it is strongly recommended to implement curriculum reform and that students continue learning about data analytics and AI as they evolve. Learning is ongoing and crucial for remaining at the forefront of developments, especially for accounting students navigating an ever-evolving technological landscape.

Copyrights © 2026






Journal Info

Abbrev

jabe

Publisher

Subject

Economics, Econometrics & Finance Education

Description

JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION), p-ISSN 2528-7281 and e-ISSN 2528-729X is a blind peer-reviewed and open access journal published twice a year (March and September). JABE aims to help researchers publish their work for wider audience and discover new connections. We Consider ...