<![CDATA[Artificial intelligence, automation, cloud accounting, and data analytics are reshaping accounting practice and creating new expectations for introductory accounting education. This study aimed to synthesize recent evidence on how digitalization is changing accounting practices, curriculum priorities, student competencies, learning processes, and the relationship between technological capability and foundational accounting knowledge. A qualitative structured narrative literature review was conducted using scholarly publications from 2021 to 2025. The study population comprised relevant academic publications, from which 15 core peer-reviewed studies were purposively selected. A structured literature review and data extraction matrix served as the research instrument, while data were analyzed through qualitative thematic synthesis and descriptive comparison using deductive and inductive coding. The analysis identified five overlapping themes: curriculum and learning redesign, artificial intelligence adoption and technology readiness, digital competence and implementation conditions, transformation of professional accounting practice, and the continuing importance of critical thinking, ethics, and professional judgment. The findings showed that introductory accounting is shifting from predominantly procedure-centered instruction toward conceptually grounded, digitally augmented learning. This transition requires technology to complement rather than replace foundational accounting reasoning and professional judgment.]]>
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