Embedding FinTech and Digital Innovation in Accounting Education: A Capability-Based Framework for Transformative Learning

Abstract

Digital technologies are redefining accounting work and increasing demand for graduates who can use analytics, AI-related tools, and blockchain-aware processes with sound judgement. This study develops a capability-based framework for integrating FinTech and digital innovation into accounting education through transformative learning. The study used an exploratory qualitative design based on semi-structured interviews of 120 participants from four stakeholder groups and a curriculum-focused review of professional documents. The results point to four interrelated capability domains: digital, analytical and critical, ethical, and collaborative. Many existing programmes continue to be heavily procedural, lack real exposure to digital tools, and address data ethics or industry-linked problem solving in the round. Effective university reform requires this integration across four domains, curriculum, pedagogy, assessment and faculty development along with university-industry collaboration.