Blockchains: An Experiential Accounting Learning Activity

Abstract

Organizations such as the AASCB and the Pathways Commission (2012) recommend that emerging technologies be included in the accounting curriculum.  Yet the inclusion of emerging technologies represents a challenge for accounting educators due to the complexity and uncertainty associated with many technologies, as well as the rapid pace of technology change and innovation.  This paper answers the call by the Pathway Commission (2012) for additional research focused on enhancing learning experiences to better reflect current and emerging technologies. Using an experiential learning approach (Butler, Church, and Spencer (2019), we create a hands-on, learning activity focused on blockchains in order for accounting students to gain a conceptual understanding of blockchains and its applications and implications beyond bitcoins.