Teaching for Tomorrow: Governance, Ethics, and Risk in the Age of Emerging Technologies

Nishani Edirisinghe Vincent et al.

Journal of Emerging Technologies in Accounting2026https://doi.org/10.2308/jeta-2025-028article
AJG 1ABDC B
Weight
0.50

Abstract

Emerging technologies are not only rapidly changing the accounting and auditing workplace but also how business is done. Technologies, such as robotic process automation, artificial intelligence, and augmented reality, are shifting the skill set required by business professionals, including accountants. Therefore, business curricula need to adapt and incorporate emerging technologies to educate future business professionals in not only understanding the technical features of these technologies but also in how they should be governed, managed, and used responsibly and ethically in business operations. This paper proposes a course on emerging technologies that accounting faculty could deliver to add to any business curriculum, such as accounting, finance, marketing, entrepreneurship, and general business. The course offers a flexible and interdisciplinary framework emphasizing ethics, risk management, and accountability, addressing a gap in existing technology education that primarily focuses on technical proficiency.

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https://doi.org/https://doi.org/10.2308/jeta-2025-028

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@article{nishani2026,
  title        = {{Teaching for Tomorrow: Governance, Ethics, and Risk in the Age of Emerging Technologies}},
  author       = {Nishani Edirisinghe Vincent et al.},
  journal      = {Journal of Emerging Technologies in Accounting},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.2308/jeta-2025-028},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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