Abstract
This conceptual paper proposes a pedagogical framework for transforming accounting education to meet the learning needs and expectations of Generation Z. Drawing on constructivist learning theory and selfdetermination theory (SDT), the framework advocates for a shift away from passive, lecture-centric models to a student-centred, technology-enhanced, and engagement-driven approach. Generation Z students are characterized by digital fluency, autonomy-seeking behaviors, and a preference for experiential learning, which requires innovative instructional strategies that foster deeper cognitive engagement, motivation, and realworld skill development. The paper introduces a three-pillar framework comprising student-centred learning, technology-enhanced instruction, and active engagement design, each reinforced by empirical evidence and contemporary teaching practices. Key pedagogical strategies such as flipped classrooms, gamification, collaborative technologies, and real-world simulations are discussed as practical applications of the framework. The integration of these approaches supports autonomy, competence, and relatedness, which are psychological needs central to SDT, while promoting knowledge construction through authentic, interactive experiences. The paper concludes with implications for educators, institutions, policymakers, and industry, offering a blueprint for curricular innovation that aligns accounting education with the demands of the modern profession and the learning profiles of Generation Z.
Keywords
- Active Learning Search this journal for Active Learning (opens in a new tab)
- Accounting Education Search this journal for Accounting Education (opens in a new tab)
- Constructivism Search this journal for Constructivism (opens in a new tab)
- Digital Pedagogy Search this journal for Digital Pedagogy (opens in a new tab)
- Generation Z Search this journal for Generation Z (opens in a new tab)
- SelfDetermination Theory Search this journal for SelfDetermination Theory (opens in a new tab)
- Student-Centred Learning Search this journal for Student-Centred Learning (opens in a new tab)
- Technology-Enhanced Instruction Search this journal for Technology-Enhanced Instruction (opens in a new tab)
References
- Bui, B., & Porter, B. (2010). The expectation-performance gap in accounting education: An exploratory study. Accounting Education: An International Journal, 19(1–2), 23–50. https://doi.org/10.1080/09639280902875556 DOI: https://doi.org/10.1080/09639280902875556
- Deci, E. L., & Ryan, R. M. (1985). Intrinsic motivation and self-determination in human behavior. Springer. DOI: https://doi.org/10.1007/978-1-4899-2271-7
- Dinata, H. (2024). Game-based approach to financial literacy for Generation Z. Entertainment Computing, 46, 100595. https://doi.org/10.1016/j.entcom.2023.100595 DOI: https://doi.org/10.1016/j.entcom.2023.100595
- Mohr, K. A. J., & Mohr, E. S. (2017). Understanding Generation Z students to promote a contemporary learning environment. Journal of Empowering Teaching Excellence, 1(1), 84–94. https://doi.org/10.15142/T3M05T
- Niemiec, C. P., & Ryan, R. M. (2009). Autonomy, competence, and relatedness in the classroom: Applying self-determination theory to educational practice. Theory and Research in Education, 7(2), 133–144. https://doi.org/10.1177/1477878509104318 DOI: https://doi.org/10.1177/1477878509104318
- Nugraheni, B. I., Sukirno, H., Hendrowibowo, L., & Aji, G. P. (2022). Flipped classroom in accounting courses: A systematic review. Cypriot Journal of Educational Science, 17(12), 4823–4838. https://doi.org/10.18844/cjes.v17i12.7485 DOI: https://doi.org/10.18844/cjes.v17i12.7567
- Ryan, R. M., & Deci, E. L. (2020). Intrinsic and extrinsic motivation from a self-determination theory perspective: Definitions, theory, practices, and future directions. Contemporary Educational Psychology, 61, 101860. https://doi.org/10.1016/j.cedpsych.2020.101860 DOI: https://doi.org/10.1016/j.cedpsych.2020.101860
- Seemiller, C., & Grace, M. (2016). Generation Z goes to college. Jossey-Bass.
- Sharma, N. (2025, March). Transforming accounting education through personalized learning. SSRN. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5191514 DOI: https://doi.org/10.2139/ssrn.5191514
- Subhash, S., & Cudney, E. A. (2018). Gamified learning in higher education: A systematic review of the literature. Computers in Human Behavior, 87, 192–206. https://doi.org/10.1016/j.chb.2018.05.028 DOI: https://doi.org/10.1016/j.chb.2018.05.028
- Vygotsky, L. S. (1978). Mind in society: The development of higher psychological processes. Harvard University Press.
- Wang, L., Wang, Y., Nie, Y., & Zhang, B. (2024). A meta-analysis of self-determination theory in education: The roles of motivation, engagement, and academic achievement. Self-Determination Theory Research Centre. https://selfdeterminationtheory.org/wp-content/uploads/2024/06/2024 _WangWangEtAl_MetaEdu.pdf
- Wlodarski, R., da Silva Sousa, L., & Pensky, A. C. (2025). Level Up Peer Review: A generative AI-driven gamification system for academic writing feedback. arXiv preprint. https://arxiv.org/abs/2401.10123
- Yuan, J., Wang, Y., & Chen, L. (2025). The impact of peer support and flow experience on e-learning engagement: An SDT perspective. Frontiers in Psychology, 16, 1545980. https://doi.org/10.3389/fpsyg.2025.1545980 DOI: https://doi.org/10.3389/fpsyg.2025.1545980
- Zainuddin, Z., & Halili, S. H. (2016). Flipped classroom research and trends from different fields of study. International Review of Research in Open and Distributed Learning, 17(3), 313–340. https://doi.org/10.19173/irrodl.v17i3.2274 DOI: https://doi.org/10.19173/irrodl.v17i3.2274
Downloads
Full-text downloads recorded for this article, by month.
No downloads have been recorded for this article yet. Figures appear here once readers begin downloading the full text.
How to Cite
Share this article
License
Copyright (c) 2025 Yusliena Yusoff, Emiza Tahar, Inayah Abdul Aziz, Rohayati Jusoh (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
Author (s) should affirm that the material has not been published previously. It has not been submitted and it is not under consideration by any other journal. At the same time author (s) need to execute a publication permission agreement to assume the responsibility of the submitted content and any omissions and errors therein. After submission of revised paper in the light of suggestions of the reviewers, the editorial team edits and formats manuscripts to bring uniformity and standardization in published material.
This work will be licensed under Creative Commons Attribution 4.0 International (CC BY 4.0) and under condition of the license, users are free to read, copy, remix, transform, redistribute, download, print, search or link to the full texts of articles and even build upon their work as long as they credit the author for the original work. Moreover, as per journal policy author (s) hold and retain copyrights without any restrictions.
Keywords
- Active Learning Search this journal for Active Learning (opens in a new tab)
- Accounting Education Search this journal for Accounting Education (opens in a new tab)
- Constructivism Search this journal for Constructivism (opens in a new tab)
- Digital Pedagogy Search this journal for Digital Pedagogy (opens in a new tab)
- Generation Z Search this journal for Generation Z (opens in a new tab)
- SelfDetermination Theory Search this journal for SelfDetermination Theory (opens in a new tab)
- Student-Centred Learning Search this journal for Student-Centred Learning (opens in a new tab)
- Technology-Enhanced Instruction Search this journal for Technology-Enhanced Instruction (opens in a new tab)
Section
Published in
Vol. 17 No. 2(I)S (2025)
AI in Audit, Workplace Safety & Digital Consumer Society
View issue contents
Published
Submissions
Have research to publish? Information Management and Business Review welcomes submissions.
Make a Submission