Digital Acumen as a Workforce Capability: A Systematic Review of Digital Learning Activities in Accounting Education

Abstract

Digital acumen has emerged as a critical workforce capability required for effective participation in digitally transformed professional environments, placing increasing pressure on higher education institutions to develop graduates with workforce-relevant digital capabilities.  Despite the growing integration of digital technologies, limited clarity exists on how digital learning activities (DLAs) contribute to the development of higher-order skills such as digital acumen.  This study reports on a systematic review of current literature examining DLAs used to support digital acumen development in undergraduate education, using accounting as a disciplinary case for exploring pedagogical alignment and digital capability development in digitally mediated higher education contexts. A total of 41 peer-reviewed studies published between 2019 and 2024 were thematically analysed.  Findings indicate that while a wide range of DLAs is employed, most focus on generic digital tools rather than discipline-specific applications.  Limited attention is given to pedagogical designs that support the development of specialised, higher-order digital capabilities required in increasingly digital professional environments.  This reveals a misalignment between curriculum intentions, teaching practices, and ever-changing digital capability demands placed on graduates entering contemporary workplaces. This study contributes to business, management, and accounting education scholarship by increasing understanding of how DLAs can be designed to better support higher-order digital capability development, graduate readiness, and workforce-relevant digital competencies.