Analysis of accounting academe's response to structural changes in the profession using the disruptive technology framework Online publication date: Mon, 14-Dec-2009
by Saurav K. Dutta, Raef A. Lawson
International Journal of Critical Accounting (IJCA), Vol. 2, No. 1, 2010
Abstract: There have been numerous calls for reforming and updating accounting curriculum to meet the evolving needs of the profession. Despite these calls having come from influential sources, little change has taken place. The failure of accounting curriculum to adequately adapt to changes in the accounting environment is consistent with the predictions of the theory of disruptive technology. We enumerate the potential consequences from the failure to adapt and describe possible actions that can help mitigate them.
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