Digital and green transformation in accounting education: A global comparative analysis

The purpose of this study is to ascertain the degree to which global accounting education curricula align with the evolving expectations of the profession regarding digital and green transformation. The study used a four-dimensional systematic coding scheme, developed in accordance with the expectations of international professional organizations, to analyze publicly available course syllabi from 63 universities across 12 nations. Word cloud analysis and statistical difference tests (ANOVA, Mann-Whitney U) were used to assess the results after data processing in MAXQDA. The findings demonstrate that the adoption of disruptive technologies such as blockchain and artificial intelligence (AI) remains in its infancy globally. The study's most striking conclusion is the strategic divergence between Turkish and European universities: European programs tend to be dominated by sustainability and ESG topics, whereas Turkish curricula place significantly greater emphasis on operational software applications. Consequently, the study reveals that to close the competency gap, universities must adopt a holistic approach, evolving accounting education from mere technical tool training toward strategic and ethical value creation.