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Enhancing Engagement in Accounting Education: Strategies and

Challenges of Implementing Problem-Solving Techniques for

Secondary School Teachers

Kalai Selvan Arumugham

, Kumaran Gengatharan

, Jothi Munusamy

Universiti Utara Malaysia, Malaysia

2,3

Jabatan Perancangan, Penyelidikan dan Inovasi Institut Pendidikan Guru Sultan Abdul Halim,

Malaysia

DOI: https://dx.doi.org/10.47772/IJRISS.2025.910000546

Received: 26 October 2025; Accepted: 01 November 2025; Published: 18 November 2025

ABSTRACT

This article examines the integration of problem-solving strategies and innovative pedagogical approaches in

accounting education at the secondary school level. Drawing on contemporary literature, the discussion

highlights how methods such as Problem-Based Learning (PBL), gamification, and blended learning enhance

student engagement, motivation, and the ability to apply theoretical concepts to practical financial scenarios.

The article also emphasizes the importance of cultivating critical thinking, collaborative skills, and

metacognitive awareness, which are essential for navigating the complexities of modern financial

environments. Challenges such as resistance to change, limited resources, and the expectation–performance

gap are analyzed, alongside the transformative impact of the Covid-19 pandemic on teaching and learning

practices. Finally, the article outlines future directions for curriculum innovation, stressing the need for

technology integration, interdisciplinary perspectives, and flexibility to prepare students for an increasingly

globalized and digitalized economy. Overall, the study underscores the necessity of aligning accounting

education with 21st-century competencies to ensure that learners are not only academically successful but also

future-ready.

Keywords: Accounting Education, Problem-Solving Strategies, Innovative Pedagogy, Critical Thinking,

Curriculum Innovation

BACKGROUND OF THE STUDY

In the contemporary educational panorama, the importance of techniques for resolving problems in accounting

education cannot be overrated. Accounting plays a vital role in the functioning of both personal and corporate

financial management, and it is therefore essential for secondary school teachers to equip students with the

necessary skills to engage meaningfully with accounting principles (Ezeagba, 2014). Beyond the ability to

handle numbers, accounting education shapes learners’ capacity to analyze information, make informed

decisions, and apply theoretical frameworks to practical financial contexts. In a world where economies are

increasingly knowledge-based and interconnected, the mastery of problem-solving in accounting education

becomes not just a pedagogical choice, but a necessity for preparing students to meet future challenges.

The ability to solve problems is widely recognized as a distinctive mark of competent financial professionals.

These skills, however, should not be cultivated only at the university level; they must be nurtured from an

early stage of learning. Integrating problem-solving techniques into the accounting curriculum at secondary

school allows students to acquire analytical skills, decision-making abilities, and the capability to apply

theoretical concepts to real-world scenarios. Such skills also align with the broader objectives of education in

the 21st century, where critical thinking and active learning are prioritized. As students engage with problem-

solving tasks, they are more likely to retain knowledge, internalize accounting principles, and develop the

confidence to apply what they have learned beyond the classroom. At the same time, the adoption of

innovative strategies that integrate practical applications of accounting bridges the gap between abstract theory

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and lived experience. Approaches such as simulations, case studies, and collaborative projects create

opportunities for students to see the relevance of accounting in everyday life. When learners can link

classroom knowledge with tangible problems, their sense of motivation and enthusiasm increases significantly.

For example, a simulation exercise where students prepare a budget for a small business not only teaches them

technical skills but also fosters a sense of ownership and practical application. These experiential learning

strategies bring immediacy and relevance to the subject, making accounting not just a school requirement but a

meaningful skill set that students recognize as useful for their personal and future professional lives.

Nevertheless, the incorporation of problem-solving strategies in accounting education is not without its

challenges. A persistent obstacle lies in the traditional emphasis on rote memorization and standardized

assessments. These approaches, though long-established, often fail to capture a student’s ability to think

critically or solve practical problems. A rigid educational paradigm may suffocate creativity and restrict

students’ opportunities to engage deeply with the subject matter. To counteract this, secondary school teachers

must embrace pedagogical flexibility by adopting varied instructional strategies that prioritize active problem-

solving over passive knowledge acquisition. Another important factor to consider is the professional readiness

of teachers themselves. Implementing innovative strategies effectively requires educators to undergo

professional development and training. Many secondary school teachers may feel constrained by limited

exposure to such approaches or by institutional expectations that focus narrowly on examination outcomes.

Training programs focused on problem-solving techniques can provide teachers with the confidence and tools

necessary to foster student engagement. Professional learning communities can also support this transition by

allowing educators to share strategies, exchange challenges, and collaboratively refine practices.

Ultimately, the growing importance of accounting in today’s global economy underscores the urgency of

integrating innovative teaching methods that emphasize both student engagement and problem-solving skills.

While the path towards this pedagogical transformation is complex, the rewards are substantial: students not

only learn accounting more effectively but also develop the competencies required to navigate real-world

financial challenges. As secondary school teachers embrace these changes, they prepare their students not

merely for examinations, but for the realities of future careers and responsible participation in financial

decision-making. Thus, the integration of problem-solving in accounting education stands as a crucial step

toward aligning classroom practices with the demands of the modern world.

The Significant of Problem-Solving in Accounting Education

The important of problem-solving skills in accounting education lies in the very nature of the discipline itself.

Accounting, by definition, involves the systematic process of identifying, measuring, and communicating

financial information in order to support decision-making. It is not a subject that exists in isolation, but one

that is applied in diverse real-world contexts ranging from household budgeting to multinational corporations’

financial reporting. As such, the teaching and learning of accounting cannot be limited to memorization of

rules, formulas, or definitions. Instead, it must prioritize the development of analytical and problem-solving

abilities that enable students to interpret financial information and use it to resolve complex issues effectively

(Ezeagba, 2014). The ability to solve problems has long been identified as a distinguishing feature of

successful financial professionals. In practice, accountants are frequently confronted with ambiguous situations

where they must make decisions based on incomplete information, balance competing priorities, or evaluate

risks under conditions of uncertainty. By exposing students to problem-solving tasks early in their education,

teachers help them build resilience and confidence in facing these types of challenges. For example, secondary

students who practice analyzing simplified versions of financial statements are better prepared to engage with

more advanced accounting concepts later on. This incremental process of developing problem-solving skills

ensures that learners view accounting not merely as mechanical number-crunching, but as a discipline that

equips them with tools to make informed financial judgments.

Integrating problem-solving into accounting lessons also aligns with broader educational objectives,

particularly the cultivation of higher-order thinking skills. Bloom’s taxonomy, widely referenced in

educational theory, emphasizes the progression from lower levels of cognitive engagement such as

remembering and understanding—towards higher levels, including analysis, evaluation, and creation. When

students are required to analyze case studies, evaluate alternative financial strategies, or design solutions for

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simulated business scenarios, they move beyond rote memorization into deeper levels of learning. Such

experiences not only strengthen their grasp of accounting principles but also foster transferable skills

applicable to a wide range of academic and professional contexts. Another dimension of importance is student

engagement. Numerous studies have demonstrated that learners are more motivated when they see relevance in

what they study. Accounting, unfortunately, is often perceived by students as abstract, rigid, or overly

technical. Without meaningful application, students may become disengaged, viewing the subject as a series of

tedious exercises rather than as a dynamic discipline with real-life implications. By integrating problem-

solving, teachers can counteract these negative perceptions. For instance, when a classroom activity involves

preparing a budget for a school event or managing the accounts of a hypothetical community project, students

are able to connect classroom knowledge with tangible experiences. These connections make the learning

process more enjoyable and meaningful, thereby enhancing both motivation and long-term retention of

knowledge.

Problem-solving also plays a vital role in preparing students for the rapidly evolving demands of the modern

economy. Today’s accountants are expected not only to record transactions but also to act as advisors,

analysts, and decision-support specialists. They must interpret large volumes of data, apply ethical reasoning,

and communicate complex information to stakeholders in ways that are clear and actionable. Secondary school

education lays the foundation for these competencies. By embedding problem-solving into early accounting

education, teachers contribute to shaping future professionals who are not only technically competent but also

capable of navigating uncertainty, collaborating effectively, and providing insights in complex business

environments. Furthermore, the cultivation of problem-solving skills contributes to the personal development

of students. Beyond professional preparation, the ability to resolve financial challenges is essential for

everyday life. Secondary school students, many of whom will soon manage personal income, expenses, or

even small entrepreneurial ventures, benefit from early exposure to financial problem-solving. Whether it is

creating a personal savings plan, evaluating options for purchasing a computer, or comparing the costs and

benefits of a loan, these tasks require the application of accounting knowledge to practical decisions. By

engaging in such exercises, students acquire financial literacy and independence, both of which are critical for

responsible citizenship in today’s society.

In conclusion, problem-solving is central to accounting education because it transforms the subject from a

static set of procedures into a living discipline with practical relevance. It enhances students’ cognitive

development, increases motivation and engagement, prepares them for professional and personal financial

decision-making, and equips them with transferable skills valued in the 21st century. For these reasons,

secondary school teachers must ensure that their pedagogy does not stop at teaching rules and formulas but

instead emphasizes real-world application, analytical reasoning, and problem resolution. As Ezeagba (2014)

notes, fostering problem-solving abilities in accounting education is not an optional enhancement but a

fundamental requirement for developing learners who can thrive in a dynamic and complex financial

environment.

METHODOLOGY

This study employs a qualitative, conceptual review methodology to explore the integration of problem-

solving strategies and innovative pedagogical approaches in accounting education at the secondary school

level. Given that the purpose of the article is to draw together theoretical perspectives, contemporary research

findings, and emerging instructional practices, a conceptual review is the most suitable approach. This method

allows for the synthesis of diverse educational perspectives without the requirement of primary data collection,

instead relying on existing scholarship to develop a coherent and analytically grounded discussion. The

methodological direction of this study is interpretive in nature, acknowledging the role of the researcher in

selecting, evaluating, and constructing meaning from the literature. Through this approach, the chapter

provides a rigorous foundation for understanding how pedagogical models such as Problem-Based Learning

(PBL), gamification, and blended learning contribute to the development of critical thinking, collaboration,

motivation, and metacognitive awareness among secondary school accounting students.

The literature reviewed in this study was sourced primarily through electronic academic databases, including

Scopus, Web of Science, ERIC, Google Scholar, and ResearchGate. The search strategy was structured to

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ensure that only relevant and credible literature was included. Keywords such as “accounting education,”

“problem-based learning,” “gamification in teaching,” “blended learning,” “21st-century skills,” and

“secondary school accounting pedagogy” were used to identify sources aligned with the aims of the study. The

search focused on literature published between 2013 and 2024 to ensure the discussion is grounded in current

educational developments, especially those shaped by the rapid shift to digital learning environments during

and after the Covid-19 pandemic. However, older foundational works were included when necessary to frame

pedagogical theories and to establish analytical continuity between past and current educational practices.

Materials that focused exclusively on tertiary-level accounting without implications for school-level teaching

were excluded to maintain alignment with the study’s core focus.

The process of literature selection was followed by thematic analysis. Each source was read carefully to

identify recurring issues, patterns of pedagogical application, and emerging trends in the teaching and learning

of accounting. Initial coding involved listing concepts relating to instructional strategies, learner engagement,

teacher practice, and curriculum expectations. These codes were subsequently refined into a set of thematic

clusters that guided the analysis: the use of PBL to promote contextual and inquiry-based learning;

gamification as a strategy for enhancing motivation and engagement; blended learning as a means of enabling

flexible and technology-supported instruction; the development of critical thinking, collaboration, and

metacognitive regulation in accounting learning; and challenges surrounding implementation, including

resource constraints, teacher resistance, and lack of pedagogical training. The thematic synthesis allowed for

the identification of interconnections between these areas, highlighting how innovative pedagogies can be

leveraged to align accounting education with broader 21st-century competency goals.

To ensure rigor and trustworthiness, several measures were adopted throughout the analytical process. The

selection of peer-reviewed and academically credible sources contributes to the reliability and authority of the

discussion. Transparency was maintained by outlining the selection criteria, search timeframe, and analysis

procedures, enabling the study to be replicable and verifiable. Furthermore, the research maintains analytical

coherence by situating findings within established educational theories and current curriculum expectations,

allowing insights to be transferable to similar educational contexts, particularly within systems undergoing

digital transformation and pedagogical reform. Although the study does not include empirical fieldwork, its

conceptual rigor lies in the careful interpretation and integration of existing scholarship, enabling it to offer

grounded recommendations and theoretically informed implications for practice. Overall, the methodology

adopted in this research enables a comprehensive and critical understanding of how problem-solving

approaches and innovative pedagogical strategies can be meaningfully implemented in secondary school

accounting education. By synthesizing contemporary literature, this chapter establishes a solid foundation for

the subsequent discussion of findings, offering insights that are relevant to educators, curriculum designers,

and policymakers seeking to align accounting education with the competencies and challenges of the 21st-

century learning landscape.

FINDINGS

The findings of this conceptual study reveal that the integration of problem-solving strategies and innovative

pedagogical approaches in secondary school accounting education leads to significant improvements in student

engagement, cognitive skill development, and application of theoretical knowledge to real-world financial

contexts. The literature consistently demonstrates that approaches such as Problem-Based Learning (PBL),

gamification, and blended learning shift the learning environment from passive absorption of content toward

active participation and meaningful inquiry. These approaches address the limitations of teacher-centered

instruction by positioning students as agents in constructing financial understanding rather than recipients of

pre-determined procedures.

A central finding is that Problem-Based Learning (PBL) supports the development of higher-order thinking

skills among accounting learners. Studies in the past decade report that PBL encourages students to approach

accounting tasks as problem-solving processes rather than memorization exercises. For instance, classroom

observations in multiple secondary school contexts show that students engaged in PBL activities demonstrated

improved interpretation of source documents, stronger justification of financial decisions, and increased

accuracy in applying accounting concepts to novel scenarios. One documented classroom vignette describes

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students working in groups to analyse a simulated small business transaction set, where they collaboratively

determined accounts affected and reflected them in a ledger. The discussion required students to articulate

reasoning, negotiate interpretations, and justify decisions. This process cultivated metacognitive awareness, as

students learned to reflect on the strategies, they used to solve the accounting problem, rather than merely

producing correct answers.

The second major finding highlights the role of gamification in promoting motivation, participation, and

sustained engagement. Research indicates that gamified accounting lessons such as scoring systems, challenge-

based tasks, competitive quizzes, and simulated business role-play help reduce student anxiety toward complex

numerical tasks. In one documented implementation, students participated in a classroom “Accounting Firm

Challenge” where each group operated as a simulated firm earning points for accuracy, teamwork, and task

completion speed. Teachers reported increased student willingness to participate, fewer complaints of task

difficulty, and more voluntary after-class discussion about financial concepts. The literature suggests that

gamification is particularly effective for students who typically show low confidence in mathematics-

dependent subjects, reinforcing the affective dimension of accounting learning.

The third key finding concerns blended learning, particularly following the Covid-19 pandemic. The sudden

shift to digital platforms accelerated the integration of online tools such as Google Classroom, Quizizz, Padlet,

and Microsoft Teams into accounting instruction. Post-pandemic studies show that when digital resources are

systematically integrated—not merely added on students benefit from increased flexibility, self-paced revision,

and opportunities for collaborative interaction outside of classroom hours. One common pattern in the

literature is the use of video-based worked examples that allow students to pause, rewind, and review

accounting procedures such as double-entry postings or financial statement preparation. Surveys conducted in

Malaysian and regional school contexts show that more than half of students report a preference for blended

learning because it allows them to learn “at their own speed,” particularly when dealing with complex

accounting adjustments. The findings therefore indicate that blended learning supports differentiated learning

pathways and contributes to inclusive classroom participation.

However, the findings also reveal several persistent challenges. Teacher resistance to change remains a critical

issue, especially among educators accustomed to exam-oriented instructional models. Many teachers express

concerns that innovative pedagogies require additional time for planning, classroom management, and

assessment, without clear guidance from curriculum authorities. Additionally, resource limitations, such as

inconsistent internet access, insufficient computing devices, and lack of professional development training,

restrict the sustainability of blended and gamified instructional models. Furthermore, a recurring concern in the

literature is the expectation–performance gap, whereby students can complete procedural tasks but struggle to

explain why they apply specific accounting treatments. This gap underscores the ongoing need for

instructional models that emphasize reasoning and conceptual mastery rather than procedural compliance.

In summary, the findings demonstrate that innovative pedagogical approaches hold transformative potential for

secondary school accounting education. They enhance not only students’ understanding of financial concepts

but also develop critical thinking, collaboration, and metacognitive skills necessary for the complexities of

modern financial environments. However, successful implementation requires systemic support, teacher

training, adequate resources, and a shift in assessment culture toward valuing reasoning and reflective practice.

Innovative Teaching Strategies

The adoption of innovative teaching strategies in accounting education has become indispensable in addressing

the limitations of traditional instructional methods. Conventional teaching often emphasizes memorization of

accounting rules, preparation of ledger entries, or standardized tests. While these methods provide structure,

they frequently fail to develop students’ ability to think critically or apply knowledge to real-world contexts.

To bridge this gap, educators are encouraged to integrate strategies such as Problem-Based Learning (PBL),

gamification, and blended learning, each of which emphasizes student engagement, collaboration, and the

application of theoretical concepts to authentic situations. These approaches represent a paradigm shift in

pedagogy, moving from teacher-centered instruction to learner-centered environments where students take

active responsibility for their learning.

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Problem-Based Learning (PBL)

Problem-Based Learning (PBL) is a learner-centered pedagogical approach that presents students with

authentic and complex problems, requiring them to identify solutions through investigation, collaboration, and

application of knowledge. In the context of accounting education, PBL situates students in scenarios that

closely mirror professional practice. Instead of passively listening to lectures, students take ownership of their

learning, analyzing information, asking questions, and testing possible solutions (Moncada & Moncada, 2014).

The effectiveness of PBL lies in its capacity to cultivate both technical and soft skills. For instance, when

presented with a case study of a small business experiencing declining profitability, students must analyze

financial statements, interpret ratios, and consider operational factors. Beyond the technical analysis, they also

develop teamwork, communication, and decision-making skills through collaborative discussions and group

work. These skills are highly valued not only in academic settings but also in professional environments,

where accountants are expected to provide insights, defend their reasoning, and work effectively within teams.

Moreover, PBL improves student motivation by demonstrating the relevance of accounting principles to real-

world challenges. When learners can see how classroom knowledge connects to practical issues—such as

budgeting, cash flow management, or financial forecasting—they develop a sense of purpose and intrinsic

interest in the subject. This aligns with the broader educational objective of preparing students to understand

how accounting functions within the larger business environment.

Despite its advantages, implementing PBL presents challenges. Teachers must design case studies that are

realistic, engaging, and aligned with learning objectives. This process can be resource-intensive and time-

consuming. Additionally, some educators may hesitate to relinquish control in the classroom, fearing that

open-ended tasks could result in disorder or lack of focus. Nevertheless, research indicates that when

effectively facilitated, PBL enhances both cognitive development and student engagement, making it a

powerful tool for accounting education (Moncada & Moncada, 2014).

Gamification

The successful implementation of gamification in accounting education illustrates the potential of game-based

elements to enhance engagement and motivation. Gamification involves the integration of features such as

points, badges, leader boards, and immediate feedback into learning activities. By transforming traditional

accounting exercises into interactive and competitive tasks, teachers can create a stimulating environment that

resonates with students’ natural inclination for challenge and achievement (Rahman et al., 2021). In practice,

gamification can take various forms. For example, students might participate in competitions to prepare

accurate balance sheets within a limited timeframe, earning points for correctness and speed. Others may

engage in simulation games where they manage the finances of a virtual company, making decisions about

budgeting, investment, and financial reporting. These activities not only make learning enjoyable but also

foster the application of accounting concepts in dynamic and practical settings.

Gamification also encourages collaborative learning, as students often work in teams to achieve shared goals.

This promotes communication, problem-solving, and peer-to-peer teaching, while the competitive aspect

motivates individuals to master complex concepts. Importantly, gamification bridges the gap between theory

and practice by situating accounting principles within scenarios that mimic professional challenges. For

example, role-playing a business audit through a gamified simulation forces student to critically evaluate data,

consider ethical dilemmas, and produce justified conclusions. While gamification has demonstrated success, it

is not without limitations. Designing meaningful game-based tasks requires significant preparation, creativity,

and alignment with curriculum standards. Teachers must ensure that the competitive elements do not

overshadow learning objectives. Furthermore, not all students respond positively to competition; some may

feel anxious or demotivated. Therefore, careful balance and inclusivity are essential to maximize the benefits

of gamification in accounting education (Rahman et al., 2021).

Blended Learning

Blended learning combines traditional face-to-face instruction with digital platforms, creating a hybrid

educational model that addresses diverse learning styles and preferences. This approach has gained

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prominence in accounting education as a means of promoting flexibility, interactivity, and engagement

(Kottara et al., 2025). Through blended learning, students gain access to both in-class discussions and online

resources, allowing them to learn at their own pace while also benefiting from collaborative activities.

A key feature of blended learning is the integration of Learning Management Systems (LMS), which enable

teachers to distribute materials, facilitate discussions, and assess student performance. These platforms often

include interactive tools such as quizzes, discussion boards, and video conferencing, all of which stimulate

critical thinking and problem-solving (Daugherty & Funke, 2022). Beyond theoretical learning, blended

environments also expose students to industry-standard accounting software and simulation tools, thereby

bridging academic content with professional practice. Blended learning fosters collaboration through digital

tools such as Google Workspace or Microsoft Teams, which allow students to work together on projects

regardless of physical location. By sharing documents, providing peer feedback, and co-constructing solutions,

students develop teamwork and communication skills alongside technical knowledge. Teachers, in turn, shift

from being transmitters of information to facilitators who guide students in navigating digital resources and

applying theory to practical scenarios.

However, challenges persist. Disparities in access to reliable devices and internet connections can limit

participation for some students, raising issues of equity. Additionally, not all educators are confident in using

digital tools effectively, which highlights the need for professional development in technology integration.

Traditional assessment methods may also fall short in capturing learning outcomes in blended contexts,

necessitating alternative approaches such as project-based assessments or reflective portfolios. Despite these

obstacles, blended learning remains a powerful tool for enriching accounting education and preparing students

for a digitalized professional world (Kottara et al., 2025).

DISCUSSION

The findings of this study demonstrate that the integration of problem-solving strategies and innovative

pedagogical approaches specifically Problem-Based Learning (PBL), gamification, and blended learning can

significantly enhance the teaching and learning of accounting in secondary school contexts. These findings

align with earlier research showing that traditional teacher-centered instructional approaches, characterized by

memorization and procedural emphasis, often fail to develop students’ conceptual understanding and critical

thinking skills (Ezeagba, 2014). The persistence of lecture-dominated instruction, as observed in both

developed and developing educational systems, reinforces passive learning and limits students’ ability to apply

accounting concepts in novel financial scenarios (Berková & Králová, 2015). Thus, a key implication of this

study is that the shift toward active and student-centered pedagogies is not simply a matter of enhancing

student engagement, but is fundamental to improving disciplinary understanding and cognitive development in

accounting education.

The finding that PBL strengthens students’ analytical reasoning and metacognitive awareness is supported by a

growing body of literature emphasizing experiential and inquiry-based learning in accounting. Butler et al.

(2019) argue that students develop deeper understanding when they are required to “do, reflect, think, and

apply,” rather than merely reproduce standard procedures. Similarly, Saputra et al. (2019) demonstrate that the

combination of PBL with collaborative learning models effectively fosters critical thinking and cooperative

problem-solving. This suggests that accounting education benefits from learning environments where students

are expected to articulate their reasoning, critique others’ interpretations, and justify financial treatment

decisions. In this regard, PBL does not simply enhance technical competency; it cultivates the cognitive

flexibility required for financial decision-making in authentic contexts.

Gamification, as highlighted in the findings, contributes positively to student motivation, especially in learning

environments where students may perceive accounting as difficult or intimidating. Moncada and Moncada

(2014) assert that gamified instructional activities increase emotional engagement and persistence in

challenging tasks, which is particularly important for students who lack confidence in numerically oriented

subjects. Unlike traditional competitive classroom activities, gamification when thoughtfully implemented can

foster collaborative problem-solving and peer-supported learning. However, the success of gamification

depends on alignment with instructional goals; superficial game mechanics that reward speed over accuracy

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may undermine conceptual understanding. Thus, educators must balance motivational design with pedagogical

integrity.

The positive impact of blended learning identified in the findings is consistent with post-pandemic global

trends in accounting education. Digital learning platforms provided students with opportunities to review

content, revisit worked examples, and self-pace their learning (Tetteh et al., 2023). Sangster et al. (2020) note

that the Covid-19 pandemic accelerated the integration of digital pedagogies, pushing educators to adopt

virtual learning solutions that may have otherwise taken far longer to gain acceptance. However, the shift also

exposed gaps in teacher readiness and infrastructural capacity. These constraints are particularly visible in

contexts where technology funding is uneven or professional development for digital pedagogy is limited

(Mohammed et al., 2020). Therefore, while blended learning contributes to more flexible and accessible

accounting education, its sustainability requires systemic support, professional training, and curriculum-level

planning. Another critical point emerging from the findings is the expectation–performance gap in accounting

education. Students may successfully complete accounting tasks but struggle to justify their reasoning, explain

conceptual relationships, or transfer knowledge to unfamiliar problems. Howcroft (2017) and Bui and Porter

(2014) emphasize that this gap reflects a deeper misalignment between school-based accounting instruction

and the competencies required in real-world accounting practice. Employers increasingly seek graduates who

possess not only technical accounting skills but also communication, collaboration, and analytical reasoning

abilities (Rebele & Pierre, 2019; Lawson et al., 2014). The integration of problem-solving-based pedagogies,

therefore, responds to an urgent need to prepare students not only for examinations but also for participation in

dynamic, technology-driven economic environments (Tsiligiris & Bowyer, 2021).

Overall, the discussion underscores that innovative pedagogies transform accounting education when

supported by coherent instructional design, teacher competence, and institutional backing. The effectiveness of

PBL, gamification, and blended learning is not inherent in the methods themselves, but in how educators

contextualize these approaches within purposeful learning objectives. The findings highlight that meaningful

pedagogical change requires sustained professional development, curriculum alignment, access to

technological resources, and a shift in assessment culture toward valuing conceptual understanding and

reflective thinking. Only through this systemic reorientation can accounting education align with 21st-century

learning competencies and adequately prepare students for the evolving demands of the global economy.

Developing Critical Thinking and Collaborative Skills

The integration of critical thinking into accounting education is indispensable for cultivating a comprehensive

understanding of financial principles and preparing students to address real-world financial scenarios

effectively. Accounting is not solely about recording transactions or applying formulas; it is a discipline that

requires judgment, analysis, and evaluation. To achieve this, secondary school teachers must go beyond

conventional teaching approaches and implement methods that actively promote critical inquiry and

collaboration among students. Such practices encourage learners to move from lower-order thinking skills such

as remembering and understanding to higher-order skills, including analysis, evaluation, and creation, which

are crucial in both academic and professional contexts (Saputra et al., 2019).

Collaborative learning serves as one of the most effective strategies for fostering critical thinking in accounting

education. By engaging in group activities, students are exposed to diverse perspectives, which challenges

them to refine their reasoning and develop stronger arguments. According to Saputra et al. (2019),

collaborative learning enables students to exchange ideas, question one another’s assumptions, and collectively

construct knowledge. For instance, when students work in teams to analyze financial statements, they must

articulate their interpretations, justify their decisions, and reconcile differing viewpoints. This process

strengthens not only their technical understanding but also their communication and interpersonal skills, both

of which are highly valued in professional accounting practice. The benefits of collaboration extend beyond

knowledge acquisition. Working in groups requires students to navigate social dynamics, assign roles, and

negotiate responsibilities skills that mirror the collaborative demands of workplace environments. When

students jointly evaluate budget scenarios or participate in simulated audits, they learn to manage conflicts,

respect alternative perspectives, and contribute constructively to shared goals. These experiences prepare

students for professional roles where teamwork and problem-solving are integral to success.

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In addition to collaborative approaches, experiential learning practices significantly contribute to the

development of critical thinking skills. Experiential learning, as defined by Kolb (1984), emphasizes learning

through experience and reflection. In accounting education, this can take the form of simulations, role-playing,

or hands-on projects that mimic real-world challenges. For example, students who participate in simulated

audits must critically evaluate data, detect inconsistencies, and make decisions based on ethical considerations.

Similarly, tasks such as creating business plans or managing mock company accounts require learners to

integrate theoretical concepts with practical problem-solving, thereby deepening their understanding of

accounting principles. The role of reflection in experiential learning cannot be overstated. After engaging in

simulations or group projects, students should be encouraged to reflect on the strategies they used, the

challenges they encountered, and the lessons learned. Such reflective practices enable learners to evaluate their

decision-making processes and identify areas for improvement. This cycle of action and reflection fosters

metacognitive awareness, equipping students with the capacity to adapt and refine their approaches to future

problem-solving tasks.

Despite its numerous benefits, the integration of collaborative and experiential learning in accounting

education is not without challenges. Teachers must carefully manage classroom dynamics to ensure that all

students participate meaningfully. Some learners may dominate discussions, while others may hesitate to

contribute, requiring teachers to facilitate inclusivity and balance. In addition, curriculum time constraints can

limit opportunities for extensive collaborative projects or simulations. Teachers often face the dilemma of

covering required content while also providing space for deeper, more interactive learning experiences.

Another issue lies in the varying levels of preparedness among students. Learners enter secondary school with

different backgrounds and prior knowledge of accounting, which can affect their ability to engage in higher-

order thinking tasks. Some students may struggle with the independence required in collaborative or

experiential learning, while others may lack the confidence to share their ideas. To address this, teachers can

adopt scaffolding techniques—starting with simpler tasks and gradually increasing complexity—to build

student competence and confidence over time.

In summary, developing critical thinking and collaborative skills is central to transforming accounting

education into a discipline that prepares students for both academic success and professional practice. By

incorporating collaborative learning and experiential methods, teachers foster deeper understanding, improve

communication, and build the analytical skills necessary for real-world application. While challenges such as

time constraints, classroom dynamics, and student readiness must be addressed, the benefits of cultivating

critical and collaborative capacities far outweigh the obstacles. Ultimately, these approaches empower students

to move beyond memorization and to become active, reflective learners capable of solving complex

accounting problems in both their personal and professional lives (Saputra et al., 2019).

Challenges in Implementation

The implementation of problem-solving techniques in accounting education, while widely recognized as

beneficial, is accompanied by a number of challenges that secondary school educators must navigate. These

challenges arise from structural, institutional, and pedagogical factors that may limit the extent to which

innovative approaches can be fully integrated into the classroom. Understanding these barriers is essential, as it

allows stakeholders to develop strategies that not only promote the adoption of problem-solving methods but

also ensure their sustainability in the long term. One of the most significant challenges is resistance to change

among educators and educational institutions. Many teachers have been trained and socialized within

traditional pedagogical frameworks that prioritize rote memorization, repetitive practice, and standardized

examinations. These methods, while limited in terms of cultivating higher-order thinking skills, provide a

sense of structure and predictability. As a result, teachers may feel hesitant to adopt new approaches that

appear disruptive or misaligned with long-standing educational practices. Research indicates that this inertia

often stems from fear of losing classroom control, the perceived complexity of managing open-ended tasks,

and concerns about whether innovative methods align with examination requirements (Berková & Králová,

2015). Such resistance, whether conscious or unconscious, can significantly slow the pace of pedagogical

reform.

Another critical challenge is the lack of resources to support the effective integration of problem-solving

strategies. Many secondary school accounting programs operate under tight budgets, which limit access to

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updated teaching materials, real-world case studies, and technological tools. Without sufficient resources,

teachers may struggle to design engaging and realistic problem-solving exercises. For example, simulations or

gamified activities often require software or digital platforms, which may be unavailable in resource-

constrained schools. Similarly, opportunities for collaboration with businesses or community organizations

which could provide authentic case studies—are often limited by logistical and financial barriers. This lack of

external engagement restricts students’ ability to experience accounting in contexts that mirror professional

practice (Berková & Králová, 2015).

A further barrier is the limited professional development opportunities available to teachers. The field of

accounting, like many professional disciplines, evolves rapidly in response to changes in technology,

regulation, and global business practices. Teachers must therefore continually update their knowledge and

skills to remain effective. However, many educators lack access to training programs that focus on innovative

teaching strategies, digital tools, or problem-based pedagogy. Without such professional development, teachers

may feel unprepared or overwhelmed by the prospect of modifying their teaching methods. This lack of

confidence reinforces resistance to change and perpetuates reliance on traditional methods (Berková &

Králová, 2015). The time constraints imposed by standardized curricula and examinations also pose significant

challenges. Teachers often feel pressured to cover a wide range of content within limited instructional time,

leaving little room for exploratory or open-ended problem-solving activities. While traditional approaches

allow for quick transmission of information, problem-solving exercises require extended periods for analysis,

discussion, and reflection. As a result, teachers may avoid or minimize problem-solving activities in favor of

methods that enable them to “get through” the curriculum. This creates a tension between depth of learning

and breadth of content coverage, with the latter often taking precedence.

Additionally, there is the issue of student readiness and expectations. Many students enter secondary school

with preconceived notions of accounting as a subject that involves formulas, rules, and structured procedures.

When confronted with problem-solving tasks that require independent thinking, creativity, or collaboration,

some students may feel uncomfortable or resistant. This resistance may manifest as reluctance to participate,

reliance on peers to complete tasks, or frustration when confronted with ambiguity. Teachers must therefore

devote additional effort to scaffolding student learning, gradually increasing the complexity of tasks and

providing encouragement to build resilience. Taken together, these challenges present a complex landscape for

educators striving to improve accounting education through problem-solving techniques. Overcoming them

requires systemic support at multiple levels. Schools and educational policymakers must provide resources,

revise curricula to allow greater flexibility, and create professional development opportunities for teachers.

Educators themselves must cultivate a willingness to experiment, reflect on their practice, and share

experiences within professional learning communities. Finally, students must be guided to appreciate the value

of problem-solving as a skill that extends beyond academic achievement into real-world application.

In conclusion, the barriers to implementing problem-solving in accounting education ranging from resistance

to change and lack of resources to professional development gaps and time constraints are substantial but not

insurmountable. Addressing these obstacles requires a holistic approach that combines institutional support,

teacher training, and student preparation. By acknowledging and actively addressing these challenges,

stakeholders can create a more adaptable and resilient educational culture, ensuring that the benefits of

problem-solving strategies are fully realized in accounting education (Berková & Králová, 2015).

Bridging the Expectation–Performance Gap

One of the central concerns in accounting education is the persistent expectation performance gap, which

highlights the disparity between what educators and employers expect students to achieve and the actual

competencies that graduates acquire during their studies. This gap has profound implications for both teaching

effectiveness and student learning outcomes, as it reveals misalignments between classroom practices and the

realities of professional accounting environments (Bui & Porter, 2014). Addressing this gap is particularly

important at the secondary school level, where foundational skills and attitudes towards accounting are first

established.

Educators often expect students to develop competencies in critical thinking, problem-solving, and application

of theoretical knowledge. However, teaching practices frequently emphasize memorization and standardized

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testing. As a result, students may graduate with a solid theoretical understanding of accounting principles but

struggle to apply this knowledge to real-world financial scenarios. For instance, a student who has mastered

the preparation of journal entries may be unable to analyze a company’s financial position or propose solutions

for cash flow problems. This disconnect not only undermines students’ confidence but also diminishes their

readiness to engage with the complex demands of the accounting profession (Bui & Porter, 2014). Howcroft

(2017) further emphasizes that students themselves bring preconceived notions about accounting into their

educational experiences. Many learners perceive accounting as a rigid and rule-based subject, often shaped by

prior exposure or societal perceptions. When confronted with problem-solving tasks that demand creativity and

critical reasoning, students may experience a lack of intrinsic motivation or disengagement. This lack of

motivation compounds the expectation–performance gap, as students may resist activities that deviate from

their expectations of traditional, formula-driven instruction. Consequently, they fail to appreciate accounting as

a dynamic field that requires adaptability and judgment.

Bridging this gap requires a pedagogical shift towards more active and applied learning methods. The use of

case studies, simulations, and collaborative projects provides students with opportunities to apply accounting

principles in realistic contexts. For example, when students analyze the financial health of a simulated

company, they must not only demonstrate technical skills but also interpret data, evaluate alternative solutions,

and make recommendations. Such activities align closely with the expectations of employers, who increasingly

value problem-solving, adaptability, and communication alongside technical proficiency.

Moreover, problem-solving approaches can directly address the misalignment between theoretical

understanding and practical application. Darkness and Porter (2014) note that students are more likely to

develop relevant competencies when engaged in problem-solving activities that require both analytical and

creative reasoning. For instance, preparing financial forecasts for a hypothetical start-up exposes students to

uncertainties and decision-making challenges that mirror real-world practice. These exercises not only

strengthen conceptual understanding but also cultivate transferable skills that enhance students’ employability.

Despite these benefits, efforts to bridge the expectation–performance gap encounter challenges. Many

educators require professional development to effectively integrate problem-solving strategies into their

teaching methodologies. Traditional lecture-based approaches remain deeply ingrained, and shifting towards

interactive, student-centered practices demands both pedagogical knowledge and confidence. Howcroft (2017)

found that many teachers struggle with the transition to problem-based environments, citing difficulties in

managing classroom dynamics and resistance to deviating from familiar methods.

Resource limitations also exacerbate the gap. Schools may lack access to up-to-date technology, authentic case

materials, or institutional support for innovative practices. Without these resources, teachers may find it

difficult to design learning experiences that reflect the realities of accounting practice. For example,

simulations that mimic business environments often require digital tools or collaboration with external

organizations, both of which may be unavailable in under-resourced schools. Addressing the expectation–

performance gap therefore requires a comprehensive approach that extends beyond individual classrooms.

Policymakers, school administrators, and curriculum designers must collaborate to provide the necessary

resources, training, and flexibility. At the same time, teachers must be encouraged to gradually integrate

problem-solving activities, starting with simpler exercises before progressing to more complex tasks. Students,

too, must be guided to shift their perceptions of accounting, recognizing it as an evolving discipline that

extends beyond formulas to real-world decision-making.

In summary, the expectation–performance gap in accounting education highlights a critical disconnect between

what is taught and what is needed. Students are often equipped with theoretical knowledge but lack the ability

to apply this knowledge in practice. Closing this gap demands systemic support, professional development for

teachers, and the integration of problem-solving methodologies that align classroom learning with real-world

expectations. By bridging this divide, secondary school educators can ensure that their students are not only

academically successful but also prepared to thrive in the professional and personal financial landscapes that

await them (Howcroft, 2017; Bui & Porter, 2014).

Metacognitive Strategies in Accounting Education

Metacognition, often described as “thinking about one’s own thinking,” plays a pivotal role in enhancing the

effectiveness of problem-solving in accounting education. In the context of secondary school learning,

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metacognitive strategies enable students not only to acquire knowledge but also to regulate, monitor, and

evaluate their cognitive processes during problem-solving activities. These strategies are particularly valuable

in accounting, where learners must navigate complex information, make judgments under conditions of

uncertainty, and apply principles to practical scenarios (O’Dwyer & Childs, 2014). One of the key aspects of

metacognitive strategies is self-regulation. Students who engage in self-regulated learning set goals, plan their

approaches, and monitor their progress while working through accounting tasks. For example, when preparing

a set of financial statements, a metacognitively aware student might first outline the steps involved, anticipate

potential difficulties (such as reconciling discrepancies), and evaluate the accuracy of their final product. This

reflective approach not only increases efficiency but also enhances the depth of understanding, as learners are

more likely to identify errors, recognize gaps in knowledge, and adjust their strategies accordingly (O’Dwyer

& Childs, 2014).

Metacognitive strategies also foster critical reflection on problem-solving processes. Rather than focusing

solely on outcomes such as whether an answer is correct students are encouraged to analyze how they arrived

at their conclusions. This process of reflection can reveal strengths and weaknesses in their reasoning. For

instance, a student might realize that they rely too heavily on rote memorization of formulas without fully

grasping the underlying concepts. Such awareness empowers learners to adopt alternative strategies, such as

visualizing accounting cycles or engaging in collaborative discussions, thereby improving their overall

competence.

Incorporating metacognitive instruction into accounting education requires teachers to explicitly model

reflective practices. Teachers can, for instance, demonstrate how they approach a problem by verbalizing their

thought processes—identifying assumptions, considering alternatives, and weighing potential outcomes. This

practice, often referred to as “thinking aloud,” provides students with a framework for internalizing

metacognitive habits. Over time, students begin to apply these strategies independently, developing greater

autonomy and confidence in their problem-solving abilities.

Metacognitive strategies also complement collaborative and experiential learning approaches. When students

engage in group projects, reflection becomes an integral part of evaluating group dynamics and collective

decision-making. Learners may reflect not only on their own contributions but also on how effectively the

group collaborated, communicated, and resolved conflicts. Such reflections can strengthen teamwork and

enhance the quality of collaborative outputs. In experiential learning contexts, reflection after simulations or

case studies allows students to critically assess the strategies they employed, the obstacles they faced, and the

lessons they can carry forward into future tasks. Another benefit of metacognitive strategies lies in their

capacity to enhance student motivation and resilience. Problem-solving in accounting often involves trial and

error, where mistakes are part of the learning process. Without metacognitive awareness, students may

perceive errors as failures, leading to frustration or disengagement. However, when learners are taught to view

mistakes as opportunities for growth, they are more likely to persist through challenges. By reflecting on why

an error occurred and how it might be avoided in the future, students develop resilience and a growth-oriented

mindset. This shift in perspective fosters a positive learning environment where persistence is valued over

perfection. Despite their benefits, integrating metacognitive strategies into classroom practice presents

challenges. Some students may initially resist reflective tasks, perceiving them as unnecessary or time-

consuming compared to direct instruction. Teachers, too, may find it difficult to allocate time for reflection

amidst the pressure to cover extensive curricula. Additionally, assessing metacognitive development can be

complex, as it involves evaluating internal processes that are not always visible in students’ written work. To

overcome these barriers, educators can incorporate structured reflective activities, such as journals, checklists,

or guided questions, which provide students with concrete opportunities to articulate and assess their thinking.

In conclusion, metacognitive strategies significantly enhance the problem-solving capacity of accounting

students by promoting self-regulation, critical reflection, and resilience. These strategies empower learners to

take ownership of their learning, adapt to challenges, and continuously refine their approaches. For secondary

school teachers, fostering metacognitive skills requires deliberate modeling, explicit instruction, and the

integration of reflective activities into everyday teaching practices. While challenges exist, the long-term

benefits of cultivating metacognitive awareness are substantial, equipping students with the cognitive tools

necessary to excel not only in accounting but also in lifelong learning (O’Dwyer & Childs, 2014).

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Impact of the Covid-19 Pandemic

The Covid-19 pandemic brought unprecedented disruption to educational systems worldwide, and accounting

education was no exception. The sudden shift from traditional classroom teaching to online and remote

learning environments created both challenges and opportunities for educators and students alike. For

secondary school accounting teachers, the pandemic underscored the urgent need for flexibility, adaptability,

and innovation in pedagogical practices (Alabdulkarim, 2021). One of the most immediate impacts was the

rapid transition to digital platforms. Teachers who were accustomed to face-to-face instruction had to pivot

almost overnight to online teaching, often with little prior training or preparation. This shift exposed

significant disparities in digital literacy among educators, as well as inequities in access to technology among

students. In many cases, schools lacked the infrastructure to support seamless online learning, leading to

inconsistencies in the quality of instruction. For accounting education, which relies heavily on step-by-step

demonstrations and collaborative problem-solving, the lack of physical interaction created additional barriers

to effective teaching and learning (Alabdulkarim, 2021).

The pandemic also highlighted the issue of student engagement in virtual environments. In traditional

classrooms, teachers can observe body language, gauge student understanding in real-time, and adjust their

teaching accordingly. Online platforms, however, limited such interactions, making it more difficult to sustain

students’ attention and motivation. Accounting, often perceived as abstract and technical, became even more

challenging for students who struggled to follow lessons without direct support. Teachers had to experiment

with new methods, such as interactive quizzes, breakout room discussions, and digital case studies, to maintain

engagement and replicate the collaborative aspects of in-person learning. On the other hand, the pandemic

accelerated the adoption of blended and technology-enhanced learning models that may continue to shape

accounting education in the future. Teachers were compelled to explore tools such as Learning Management

Systems (LMS), video conferencing platforms, and digital accounting software. While initially driven by

necessity, these innovations revealed the potential of technology to enhance learning flexibility. Students

gained greater access to recorded lectures, digital resources, and self-paced exercises, enabling them to review

material as needed. For many learners, this flexibility supported deeper understanding and allowed them to

balance academic work with personal responsibilities.

The pandemic also fostered new opportunities for autonomous and self-regulated learning. With reduced

teacher supervision in virtual settings, students had to take greater responsibility for managing their time,

completing assignments, and monitoring their progress. This shift required learners to develop metacognitive

skills, such as goal-setting and self-assessment, which are essential for problem-solving in accounting.

However, not all students adapted equally well; some struggled with the discipline required for online learning,

further exacerbating achievement gaps between motivated and less motivated learners. Another notable impact

was the emphasis on collaboration through digital tools. Although face-to-face interaction was limited,

students engaged in online group projects using platforms such as Google Workspace, Microsoft Teams, or

Zoom. These experiences mirrored the realities of remote work in professional accounting, where teams

frequently collaborate across geographical boundaries. Thus, while the lack of physical classroom interaction

posed challenges, the use of digital collaboration tools provided students with valuable skills that are

increasingly relevant in today’s globalized and digitalized economy.

However, the pandemic also intensified concerns about equity and accessibility. Students from underprivileged

backgrounds faced greater difficulties due to limited access to devices, reliable internet connections, or quiet

study environments. These disparities often translated into unequal learning outcomes, with some students

falling behind despite teachers’ efforts to provide support. For secondary school educators, addressing these

inequities required creative solutions, such as distributing printed materials, offering asynchronous options,

and providing additional one-on-one support to disadvantaged learners.

Finally, the pandemic prompted a broader reflection on the purpose and future direction of education. In the

context of accounting, it became clear that the discipline could not rely solely on rigid curricula and traditional

methods. Instead, the crisis highlighted the importance of preparing students to adapt to uncertainty, think

critically, and apply problem-solving skills in dynamic environments. Alabdulkarim (2021) argues that the

lessons learned from the pandemic should inform long-term reforms, ensuring that education systems become

more resilient, flexible, and responsive to change.

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In conclusion, the Covid-19 pandemic profoundly impacted accounting education by disrupting traditional

practices and accelerating the integration of digital technologies. While it posed significant challenges in terms

of engagement, equity, and teacher preparedness, it also opened new opportunities for blended learning, self-

regulation, and digital collaboration. For secondary school accounting education, the pandemic serves as both

a cautionary tale and a catalyst for innovation, reminding educators that flexibility, creativity, and problem-

solving must be at the heart of future pedagogical strategies (Alabdulkarim, 2021).

Future Directions and Curriculum Innovation

The ongoing evolution of the global economy and technological advancements necessitates a continuous

rethinking of accounting education. To ensure its relevance, secondary school accounting curricula must move

beyond the transmission of technical knowledge and focus on preparing students with competencies that are

adaptable, future-oriented, and aligned with the realities of professional practice (Kottara et al., 2025). The

future direction of accounting education therefore rests on a commitment to innovation, integration of

technology, and pedagogical strategies that prioritize problem-solving, collaboration, and critical thinking.

One of the key priorities for future curriculum development is the integration of technology into the teaching

and learning of accounting. Digitalization has transformed the accounting profession, with software tools, data

analytics, and artificial intelligence becoming integral to daily practice. For students to be adequately prepared,

curricula must incorporate exposure to these technologies at an early stage. Using digital accounting platforms,

spreadsheet tools, and simulation software, students can practice real-world financial tasks while

simultaneously building digital literacy. This not only enhances their problem-solving abilities but also

prepares them for the digital workplace of the future (Kottara et al., 2025). Another important direction is the

increased emphasis on interdisciplinary learning. Accounting does not exist in isolation; it intersects with

economics, business management, law, and ethics. By embedding interdisciplinary perspectives into the

curriculum, students can better understand the broader contexts in which financial decisions are made. For

example, case studies that require students to evaluate the financial, legal, and ethical implications of business

decisions encourage holistic problem-solving. Such an approach aligns with the expectations of employers,

who value graduates that can integrate knowledge across domains and provide well-rounded insights.

The curriculum must also prioritize sustainability and ethical decision-making. As global concerns about

environmental and social responsibility grow, accounting education must prepare students to engage with

concepts such as sustainability reporting, corporate social responsibility, and ethical financial management. By

incorporating problem-solving tasks that address these issues, students not only learn technical skills but also

develop a sense of accountability as future financial decision-makers. This prepares them to contribute

meaningfully to both organizational success and societal well-being. Furthermore, the future of accounting

education lies in curriculum flexibility and personalization. Traditional one-size-fits-all approaches may no

longer be sufficient for addressing diverse student needs and aspirations. Personalized learning pathways,

facilitated by digital platforms, allow students to progress at their own pace, revisit challenging concepts, and

explore areas of particular interest. Teachers, in turn, can use data analytics to track student progress and

provide targeted support. Such flexibility fosters student agency, motivation, and deeper engagement with

learning tasks.

Problem-solving must remain at the core of curriculum innovation. Future accounting curricula should embed

problem-based assessments that require students to apply knowledge in complex scenarios. Instead of relying

solely on examinations that test recall, assessment practices should include projects, portfolios, and simulations

that evaluate students’ ability to analyze, evaluate, and create solutions. This shift not only aligns with real-

world professional demands but also closes the expectation–performance gap highlighted in earlier sections.

Another direction for innovation is the strengthening of teacher professional development. As the curriculum

evolves, teachers must be equipped with the skills and confidence to implement new strategies effectively.

This requires ongoing training in both technological tools and pedagogical approaches such as blended

learning, gamification, and problem-based methods. Professional learning communities can play a vital role,

allowing educators to share experiences, exchange best practices, and collectively overcome challenges.

Investment in teacher development ensures that innovative curricula are translated into effective classroom

practice.

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Globalization also necessitates that accounting education prepares students for a diverse and interconnected

world. Future curricula should expose students to international financial reporting standards, cross-border

business practices, and global perspectives on financial management. By simulating international case studies

or engaging students in collaborative projects across borders, teachers can develop learners’ cultural

competence and global awareness. Such skills are invaluable in preparing students for participation in the

global economy. Finally, future directions in accounting education must embrace resilience and adaptability.

The Covid-19 pandemic has already demonstrated the fragility of traditional educational systems and the

necessity of flexibility in times of crisis. Future curricula must therefore be designed to withstand disruptions,

ensuring that students can continue learning through blended and digital means even under adverse conditions.

Resilience also extends to preparing students to navigate uncertainty in the financial world, where rapid

changes in technology, regulation, or global markets require adaptability and continuous learning.

In conclusion, the future of accounting education lies in curriculum innovation that integrates technology,

fosters interdisciplinary perspectives, emphasizes ethics and sustainability, and prioritizes flexibility and

personalization. Teachers must be empowered through professional development, while students must be

equipped with the skills to solve complex problems in diverse and dynamic contexts. By embracing these

directions, accounting education at the secondary school level can remain relevant, future-ready, and aligned

with the demands of an evolving world (Kottara et al., 2025).

CONCLUSION

The transformation of accounting education, particularly at the secondary school level, hinges upon the

successful integration of problem-solving approaches, innovative pedagogies, and future-oriented curricular

reforms. As discussed throughout this article, the development of problem-solving skills is not a

supplementary aspect of learning but a fundamental requirement for preparing students to navigate both

academic challenges and real-world financial complexities (Ezeagba, 2014). In this regard, accounting must be

taught not simply as a technical discipline concerned with rules and procedures, but as a dynamic field that

demands critical thinking, creativity, and adaptability. The exploration of innovative teaching strategies

including Problem-Based Learning (PBL), gamification, and blended learning demonstrates the potential of

these methods to bridge the gap between abstract theory and lived experience (Moncada & Moncada, 2014;

Rahman et al., 2021; Kottara et al., 2025). These approaches shift the classroom from a teacher-centered

environment to one that is learner-centered, empowering students to take responsibility for their own learning.

PBL immerses learners in authentic, real-world problems that demand analysis, collaboration, and judgment.

Gamification introduces elements of competition, motivation, and fun into accounting tasks, thereby increasing

engagement and retention. Blended learning combines the strengths of digital platforms with face-to-face

interactions, offering flexibility and access to resources that extend beyond the classroom walls.

Equally significant is the cultivation of critical thinking and collaborative skills, which equip students to

evaluate, communicate, and solve problems in ways that mirror professional accounting practice (Saputra et

al., 2019). Collaborative and experiential learning provide contexts for students to engage in deeper inquiry,

reflect on their reasoning, and work effectively in groups. These skills extend beyond academic performance,

preparing learners for the teamwork and decision-making required in professional environments. However, the

path to reform is not without its challenges. Resistance to change, lack of resources, insufficient professional

development, and time constraints all hinder the implementation of innovative methods (Berková & Králová,

2015). Similarly, the expectation–performance gap remains a pressing concern, as students often leave school

with theoretical knowledge but insufficient ability to apply it in practice (Bui & Porter, 2014; Howcroft, 2017).

Addressing these challenges requires systemic support from policymakers, administrators, and educational

institutions, as well as ongoing commitment from teachers to experiment, adapt, and innovate. The role of

metacognitive strategies further enriches this transformation by fostering students’ self-awareness, reflection,

and resilience (O’Dwyer & Childs, 2014). When learners are trained to monitor and evaluate their thinking,

they develop autonomy and persistence in problem-solving tasks. This not only enhances their performance in

accounting but also equips them with lifelong learning skills essential for personal and professional growth.

The Covid-19 pandemic highlighted both vulnerabilities and opportunities in education, forcing rapid

adaptation to digital platforms and underscoring the need for resilience and flexibility (Alabdulkarim, 2021).

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While the sudden shift to online learning posed challenges in engagement, equity, and teacher preparedness, it

also accelerated the adoption of blended learning models and digital collaboration tools. These experiences

offer valuable lessons for building more resilient and adaptable systems of accounting education in the future.

Looking ahead, the future directions of accounting education point toward curriculum innovation that

integrates technology, emphasizes ethics and sustainability, fosters interdisciplinary approaches, and embraces

flexibility and personalization (Kottara et al., 2025). Such reforms will ensure that accounting education

remains relevant in an increasingly digitalized and globalized economy, while also preparing students to act

responsibly and ethically in financial decision-making. Teacher professional development will be a

cornerstone of this transformation, as educators must be empowered with the knowledge, skills, and

confidence to implement innovative strategies effectively.

In summary, accounting education is at a pivotal moment of change. The integration of problem-solving

strategies, innovative pedagogies, and future-oriented curricula provides a roadmap for transforming the

discipline into one that not only prepares students for examinations but also equips them with the competencies

required for lifelong success. By overcoming challenges, bridging gaps, and embracing innovation, secondary

school educators can ensure that their students emerge as capable, adaptable, and ethical individuals ready to

navigate the complexities of both personal and professional financial landscapes. The task is challenging, but

the rewards an engaged, competent, and future-ready generation of learners are invaluable.

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