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This study investigates the approach, opportunities, and challenges of integrating blockchain technology (BT) into accounting curricula in higher education. As BT continues to reshape accounting practices and emerges as a critical skill for future professionals, accounting education must evolve to prepare graduates for a rapidly transforming digital landscape. Grounded in the Technology Acceptance Model, this research draws on data from multiple sources, including documentary analysis, a case study, and in-depth interviews with accounting academics, to offer new insights into how different aspects of BT can be mapped into different accounting subjects, along with its opportunities and challenges. Findings reveal that while there is a growing awareness of BT’s importance, only a minority of institutions have embedded it meaningfully, often confining it to a single, standalone technology module. The study highlights the value of mapping BT to core accounting subjects to support practice-led teaching, enhance graduate employability, and stimulate new research opportunities. Successful integration requires collaboration across professional bodies, universities, accounting firms, and students. The paper offers actionable policy recommendations and outlines practical pathways for embedding BT into accounting education.
Luo et al. (Tue,) studied this question.