To read this content please select one of the options below:

Design Thinking Implications for Accounting Pedagogy in the Brave, New DeFi World

Cory Campbell (Indiana State University, USA)
Sridhar Ramamoorti (University of Dayton, USA)
Kurt Schulzke (University of North Georgia, USA)

Advances in Accounting Education: Teaching and Curriculum Innovations

ISBN: 978-1-80382-728-5, eISBN: 978-1-80382-727-8

Publication date: 12 December 2022

Abstract

Rapidly evolving fintech and decentralized finance environments present an opportunity to reconsider how best to teach financial reporting, internal controls, auditing, taxation, and accounting information systems. Industrial firms have found considerable success in growing the customer value/cost ratio by applying “design thinking” (DT) to product and service innovation. DT may serve a similar, value-enhancing role in curriculum development and accounting pedagogy. The authors demonstrate the application of DT to the accounting curriculum using non-fungible tokens (NFTs) as an illustration. This chapter defines NFTs and DT, proposes a DT-based curriculum development model, and offers specific recommendations for teaching about NFTs in the classroom.

Keywords

Acknowledgements

Acknowledgments

The authors wish to thank the editor and two anonymous reviewers for their comments on earlier versions of this chapter. They also wish to recognize Dr Anurag Agarwal, Director of the Institute for Technological Innovation (iTi) at Florida Gulf Coast University, for permitting them to present this work at an iTi Webinar and solicit participant feedback.

Citation

Campbell, C., Ramamoorti, S. and Schulzke, K. (2022), "Design Thinking Implications for Accounting Pedagogy in the Brave, New DeFi World", Calderon, T.G. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 26), Emerald Publishing Limited, Leeds, pp. 233-253. https://doi.org/10.1108/S1085-462220220000026013

Publisher

:

Emerald Publishing Limited

Copyright © 2023 Emerald Publishing Limited