Model of Blockchain Technology in Malaysian Accounting Education Learning Context: A Theoretical Paper

Abstract

In order to ensure that accounting graduates are well-prepared to meet the expectations of the job market, the educators play a crucial role in universities by making significant contributions in the implementation of the accounting curriculum. This concept paper focuses on the model that shows the impact of institutional pressures on Malaysian accounting education learning context (teaching methods, accounting syllabus and accounting lecturers’ knowledge) in teaching blockchain technology and the influences toward accounting graduates’ technological competency in blockchain technology adoption. This theoretical paper was written solely using data gathered via library research methods, conducted by examining prior research to support the discussion throughout this study. As a result, it is believed that there is connection between institutional pressure which encompasses three dimensions (coercive, mimetic, normative) that offer a comprehensive perspective for examining its influence on the learning environment of accounting education, and eventually could also affects the adoption of blockchain. This model can be a guideline that may enhance future practices and strategies in accounting curriculum by integrating emerging technologies, specifically blockchain technology.