Title: Analysis of accounting academe's response to structural changes in the profession using the disruptive technology framework

Authors: Saurav K. Dutta, Raef A. Lawson

Addresses: Department of Accounting, School of Business, SUNY at Albany, Albany, NY 12222, USA. ' Institute of Management Accountants, 10 Paragon Drive, Montvale, NJ 07645-1760, USA

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.

Keywords: disruptive technology; discontinuous technology; accounting curriculum; accounting education; CPA centricity; structural change; critical accounting.

DOI: 10.1504/IJCA.2010.030336

International Journal of Critical Accounting, 2010 Vol.2 No.1, pp.19 - 34

Published online: 14 Dec 2009 *

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