CHALLENGES OF BLENDED LEARNING AND ACCOUNTING PRACTICE IN THE BUSINESS WORLD TODAY: THE WAY FORWARD

ABSTRACT: The rapid expansion of digital technologies has transformed both educational delivery and professional accounting practice. Blended learning, which combines face-to-face instruction with online and technology-mediated learning, has increasingly become an important approach to preparing accounting students for a business environment characterized by digital accounting systems, cloud computing, data analytics, artificial intelligence, automation and other emerging technologies. Despite its potential, the implementation of blended learning in accounting education faces significant challenges, including inadequate digital infrastructure, unreliable electricity and internet connectivity, high technology costs, limited digital competence among lecturers and students, resistance to change, difficulties in online assessment, cybersecurity and privacy concerns, unequal access to digital devices, and weak alignment between academic training and contemporary accounting practice. These challenges can create a gap between what accounting students learn and the competencies demanded by employers. This paper examines the challenges of blended learning and accounting practice in the contemporary business world and proposes practical strategies for addressing them. The paper adopts a qualitative conceptual review approach, drawing on relevant academic and professional literature concerning blended learning, accounting education, digital transformation and professional accounting competencies. The review indicates that effective blended learning should not merely involve transferring traditional lectures to online platforms; rather, it should integrate appropriate technology, sound pedagogy, practical accounting applications, industry collaboration and continuous professional development. The paper recommends investment in digital infrastructure, regular training of accounting educators, curriculum redesign, stronger university-industry partnerships, authentic digital assessment, improved cybersecurity, access to affordable devices and internet services, and greater emphasis on data analytics, artificial intelligence, cloud accounting and professional ethics. The paper concludes that a strategically designed blended learning system can help narrow the education-practice gap and produce accounting graduates capable of functioning effectively in the rapidly changing business world.

KEYWORDS: Blended learning, accounting education, accounting practice, digital transformation, accounting technology, business world, digital competence, professional accounting.