Information communication technology integration via Bloom’s taxonomy in accountancy curriculum

Abstract

Accountants should stay relevant to the business world, making Information Communication Technology (ICT) competencies essential, as highlighted by professional bodies and employers. For this reason, how and when ICT competencies can be integrated into the accountancy curriculum following the guidelines of Bloom’s taxonomy was investigated. ICT competency integration into the accountancy curriculum remains a challenge at South African universities, further highlighted by online teaching during the COVID-19 pandemic. This research followed a qualitative approach. Data collection was done through a literature review of Bloom’s taxonomy, ICT requirements from the South African Institute of Chartered Accountants (SAICA) and employers, responses from a self-developed questionnaire from lecturers of two participating universities focusing on the perceived inclusion of ICT competencies and when these competencies should be taught in the accountancy curriculum. The participants agreed with the inclusion of MS Excel and MS Word with a discrepancy of when.

Contribution: Based on the sample selected, the results highlighted that how and when ICT competencies could be integrated is not in line with Bloom’s taxonomy approach. It is recommended that universities integrate ICT competencies for MS Excel and MS Word in the accountancy curriculum through the assignments already available in a structured and scaffolded approach. This research contributes to the body of knowledge of how and when ICT competencies can be integrated into the accountancy curriculum. Higher education must keep up with the fast-changing business environment and aim to transform their learning accordingly through applying Bloom’s taxonomy in a holistic view when integrating ICT competencies within the accountancy curriculum.