Accounting and Finance Education: An Analysis of Trends in the Literature

Abstract

This study analyses 1,568 articles in accounting and finance education to establish the key contributions made in accounting and finance education from 1960 to 2023 across 340 accounting, finance and business education-related journals. The aim of the paper is to adumbrate and take stock of the key topics of interest and most influential authors in these fields during this period. In doing so, the paper identifies the emerging trends in (1) how students learn, (2) changes to improve the accounting curriculum, and (3) the integration of ethics in the curriculum. We use the method of keyword co-occurrence analysis, resulting in 11 topic clusters that represent shared connections between research topics. We triangulate this analysis with methods using NVivo, VOSviewer and Kumu. Implications for the higher education community generally and accounting and finance education specifically are discussed.

Keywords: accounting, finance, accounting education, finance education, literature review