On dual technology integration for effective teaching of digital accounting in a technology-rich, online learning context

Abstract

In recent years, the development of digital accounting technologies has been increasingly transforming the accounting profession. At the same time, emerging digital educational technologies have revolutionized the way accounting education is delivered. Therefore, embracing digital technologies and enhancing technology integration is an important mechanism for improving teaching effectiveness, providing students with new opportunities, and promoting lifelong learning in accounting education. Drawing on various streams of accounting education and professional teacher competence literature, the paper introduces the concept of dual technology integration and proposes directions for its investigation.