Digital realities as tools to enhance blended learning in accounting and auditing education

Abstract

The main aim of this paper was to critically analyse the merits, demerits, of digital realities in blended learning in accounting and auditing education. This paper adopted qualitative research method which based on content analysis of existing literature performed. This article used a selective bibliography of articles published between 2019 and 2023. A total of 34 articles were selected for this research study from 486 identified through database searches. Preferred Reporting items for Systematic Reviews and Meta-Analysis (PRISMA). Data gathered was entirely analysed and presented using themes. The study’s findings revealed potential boundaries and limitations as well as potential advantages of digital realities in enhancing accounting and auditing education. We argue for a different educational ecology which provide a robust mixed reality educational framework to enhance blended approach to learning sustainability of accounting and auditing education in digital world. This study contributed the current body of knowledge by providing valuable insights into challenges and opportunities of accounting and auditing education in the metaverse world for educators, students, academia and policymakers. This study offers a dialectical vision for revolutionalising accounting and auditing education.