Adoption Barriers to Technology-Enabled Accounting Classrooms

Abstract

Technology-enabled classrooms have become essential to modern accounting education, supporting digital simulations, cloud-based accounting platforms, automated audit tools, and AI-driven assessments. However, despite increasing global adoption, many institutions—especially in developing regions—struggle to integrate technology into accounting curricula. This study explores the barriers to adoption including infrastructure limitations, faculty resistance, digital literacy gaps, institutional policy constraints, cost issues, and pedagogical misalignment. Using a qualitative thematic methodology supported by case comparisons across diverse academic environments, the paper highlights underlying structural challenges and proposes a multi-stage adoption strategy to ensure sustainable digital transformation. The findings indicate that technological readiness must be paired with organizational culture change, instructor training, and student support to achieve effective integration.