Enhancing Accounting Education through Integration of Smart Technology and Experiential Learning for Skill Development

Published: 17 September 2026| Version 1 | DOI: 10.17632/9mbfz6g3mj.1
Contributor:
Meng Liang

Description

The research determines that the connection between smart technology and experiential learning develops critical skills, which leads to enhancing accounting education. The study employed a mixed-method design, integrating quantitative and quasi-experimental methods. The research selected 437 undergraduate students through stratified random sampling, and an intervention was conducted on smart technology usage in an accounting lab. Statistical Package for Social Sciences (SPSS) software is used to analyze descriptive statistics and inferential statistics. The findings indicated that the smart technology significantly improves the practical skills and applications (β = 0.45, p-value = 0.02), engagement and motivation (β = 0.52, p-value = 0.001), academic (β = 0.60, p-value = 0.04), acquisition of complex accounting skills (β = 0.50, p-value = 0.02), and teaching effectiveness, satisfaction, and outcomes (β = 0.48, p-value = 0.03). The experiential learning improves the critical thinking and problem-solving skills (β = 0.39, p-value = 0.03). Also, integration of smart technology and experiential learning prepares students for technology-driven roles (β = 0.55, p-value = 0.01). The study highlights that smart technology integrated with experiential learning enhances student engagement, critical thinking, and academic performance, which leads to improving accounting education.

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Accounting, Critical Thinking, Experiential Learning, Technology

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