ABSTRACT Emerging technologies are not only rapidly changing the accounting and auditing workplace but also how business is done. Technologies, such as robotic process automation, artificial intelligence, and augmented reality, are shifting the skill set required by business professionals, including accountants. Therefore, business curricula need to adapt and incorporate emerging technologies to educate future business professionals in not only understanding the technical features of these technologies but also in how they should be governed, managed, and used responsibly and ethically in business operations. This paper proposes a course on emerging technologies that accounting faculty could deliver to add to any business curriculum, such as accounting, finance, marketing, entrepreneurship, and general business. The course offers a flexible and interdisciplinary framework emphasizing ethics, risk management, and accountability, addressing a gap in existing technology education that primarily focuses on technical proficiency.
Vincent et al. (Sun,) studied this question.