BUILDING AN ACCOUNTING EDUCATION ECOSYSTEM FOR LIFELONG LEARNING SUPPORTED BY VIRTUAL SIMULATION TECHNOLOGY: A TRIADIC INTERACTIONIST FRAMEWORK
Keywords:
Virtual simulation technology, Accounting education ecosystem, Lifelong learning, Triadic interactionism, Educational technology, Professional competenceAbstract
The rapid digital transformation of the accounting profession, driven by artificial intelligence, blockchain, and continuous regulatory changes, has created an urgent demand for lifelong learning ecosystems that transcend traditional educational boundaries. Virtual simulation technology offers unprecedented opportunities to bridge the gap between theoretical accounting knowledge and practical professional competencies within a lifelong learning paradigm. This study proposes and empirically validates a novel Triadic Interactionist Framework for Accounting Education Ecosystems, integrating Bandura's social cognitive theory with ecosystem theory and technology-mediated learning paradigms. Using a mixed-methods design combining structural equation modeling with longitudinal experimental data from one thousand two hundred forty-eight participants across eighteen Chinese universities and forty-two accounting firms, we demonstrate that virtual simulation technology-enabled accounting education ecosystems significantly enhance learners' self-efficacy, professional competence transfer, and lifelong learning orientation. The ecosystem's modular architecture, comprising virtual simulation laboratories, AI-adaptive learning pathways, blockchain-verified credentialing, and industry-university collaborative platforms, explains a substantial portion of the variance in lifelong learning outcomes. Our findings reveal that the mediating role of immersive experiential learning and the moderating effect of digital readiness are critical mechanisms through which virtual simulation technology transforms accounting education. This research contributes to educational technology theory by extending ecosystem thinking to discipline-specific lifelong learning and provides actionable design principles for institutions seeking to build future-ready accounting education infrastructures.References
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