From Numbers to Insights: A Systematic Review of Innovative 4IR Approaches to Teaching Accounting for Non-Finance Students

Nisi Thusi ()
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Nisi Thusi: University of Johannesburg

A chapter in Embracing Technological Agility in Accounting and Business – Vol. 3, 2026, pp 75-86 from Springer

Abstract: Abstract Digital innovations under the Fourth Industrial Revolution (4IR) have brought transformative changes to educational practices which now impact accounting education. Nonfinancial students often struggle with accounting due to the complexity of financial concepts and the traditional teaching approaches used. This systematic review evaluates how computational teaching methods guided by the 4IR support nonfinancial student education in accounting through artificial intelligence (AI), blockchain, and interactive simulations. The research analyzes how technology reduces cognitive overload while creating engagement and shaping student attitudes toward accounting learning through the Cognitive Load Theory, Constructivist Learning Theory as well as Technology Acceptance Model (TAM). Through a systematic qualitative report (2021) the research evaluates the multidimensional contents of scholarly articles and conference presentations as well as business documents between 2019 and 2025. Data is collected following PRISMA guidelines (Page et al., BMJ 372:n71, 2021) and analyzed using thematic analysis. Research indicates that technology-based education creates improved student focus together with enhanced understanding and better skill retention capabilities. The research maintains two key ethical aspects by showing its full information and following established systematic review methodologies. The findings will help develop curricula by supporting the integration of adaptive learning technology together with AI evaluation systems. Future research should explore the effectiveness of gamification and AI-based personalized learning in accounting education.

Keywords: Fourth Industrial Revolution (4IR); Accounting education; Nonfinancial students; Systematic review; Technology-enhanced learning (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-032-13388-5_6

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DOI: 10.1007/978-3-032-13388-5_6

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