Blockchain Fundamentals for Accounting Courses: Bridging the Profession-Education Gap

Abstract

Gartner lists blockchain and other distributed ledger technology as critical components of immersive experience technologies in the emerging tech hype cycle for 2022. Blockchain is a decentralized, distributed database linking records in secure information blocks available for network member review. This proposed learning strategy scaffolds students through blockchain concepts using in-class discussions, current events, short videos, collaborative research tasks, and experiential learning activities. The activities can be introduced in a single class period or a week of instruction to increase student awareness of this disruptive technology. Resources offered also benefit faculty by providing instructional materials for mastering introductory blockchain concepts before working with students. Addressing the growing need for increased awareness of emerging technologies, this learning strategy builds skillsets with blockchain fundamentals.

Department(s)

Pendleton Family School of Accountancy

Document Type

Article

DOI

10.2308/JETA-2020-069

Keywords

active learning, blockchain, disruptive technology, emerging technology, experiential learning, scaffolding

Publication Date

3-1-2026

Journal Title

Journal of Emerging Technologies in Accounting

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