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Articles

Vol. 4 No. 3 (2025): Activity theory in technology enhanced learning research (part 2)

Navigating contradictions in undergraduate accounting education: An activity theory perspective on the impact of the Fourth Industrial Revolution

DOI:
https://doi.org/10.21428/8c225f6e.f614a8a9
Submitted
14 August 2026
Published
15-08-2026

Abstract

This paper explores how undergraduate accounting education in Kazakhstan, is adapting to challenges posed by the Fourth Industrial Revolution (4IR). It investigates the integration of new technologies and societal changes into educational practices. Using an activity system analysis, the study reveals that Kazakhstani accounting programmes have not fully adopted 4IR technologies despite global discussions, highlighting a gap between planning and implementation in education. The study, based on semi-structured interviews with faculty, students, and an employer representative, identifies ongoing challenges such as faculty resistance and differing perceptions of essential skills between educators and students. Addressing these issues requires institutional support for faculty development and leadership in technology integration. This research aims to contribute to the body of literature in the field of accounting education. Future studies could expand on these insights globally across multiple institutions.

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