UNIVERSITY ACCOUNTING EDUCATION. SYNERGY BETWEEN MODERN TECHNOLOGIES AND GEN Z’S LEARNING NEEDS"

Abstract

This article explores the teaching of university-level accounting through the dual lenses of digital transformation and the generational traits of Generation Z students. It critically juxtaposes the conventional lecture-based model—characterized by passive knowledge acquisition and assessment via written examinations—with contemporary pedagogical approaches that emphasize student-centered learning, technological integration, interactive methodologies, and practical application. Central to the discussion is the profile of Generation Z learners, who exhibit high levels of digital literacy, visual orientation, critical
thinking, and a pronounced motivation driven by the relevance and applicability of educational content. Within this context, the article underscores the imperative to adapt accounting instruction through the deployment of e-learning platforms, educational applications, gamified environments, digitized learning resources, lecture recordings, and the integration of accounting software for instructional purposes. The flipped classroom model is also highlighted as a transformative strategy aligned with the learning preferences and expectations of this emerging student cohort.