The tech-enhanced PEARLS framework: transforming accounting education through digital integration
Year: 2026
Type: article
Abstract: The accounting profession is experiencing rapid digital transformation, yet accounting pedagogy often remains anchored in traditional methods. This gap leaves both graduates and educators underprepared for the demands of modern practice. The PEARLS framework offers a holistic, evidence-based approach to academic development. While effective in its original form, there is an opportunity to amplify its impact by embedding technology as a foundational enhancer for students and lecturers. This innovation positions technology specifically AI, analytics, simulations, and collaborative tools as a digital foundation beneath the PEARLS framework. Each dimension is intentionally enhanced for dual impact: Partnership is scaled through cross-institutional digital collaboration platforms connecting lecturers and students with industry; Engagement is deepened via real-time polling and gamified interactivity; Authenticity is strengthened through simulation of real-world accounting scenarios; Reflection is supported by e-portfolios and AI-facilitated prompts; Leadership is fostered through student-led digital projects and lecturer-led innovation communities; Sustainability is ensured by embedding continuing digital resources and peer-mentored professional development. The enhanced framework will be shared and implemented in teaching and learning the accounting program, with pre- and post-assessments measuring student outcomes and lecturer professional growth. Simple pilot data via 2-day program aligning with previous studies suggesting increased feedback, improved student confidence in applying concepts, and enhanced lecturer responsiveness to learning gaps. Participating lecturers reported renewed teaching ability and expanded digital competencies. The Tech-Enhanced PEARLS Framework offers a scalable, replicable model for modernizing accounting education. By grounding technology in a validated pedagogical structure, it simultaneously bridges the classroom-practice gap for students and advances the professionalism of accounting educators.
Institutions: Universiti Teknologi MARA, Kementerian Pendidikan Malaysia
Language: English
Subfield: Accounting
Domain: Social Sciences
SDG: Quality education
Open Access status: green
OpenAlex ID: W7225025575