HomeAbstract of 11th-icateExploring the Necessity of STEM-Integrated Accounting Modules: A Qualitative Need Analysis of Students’ Computational Thinking Readiness

Exploring the Necessity of STEM-Integrated Accounting Modules: A Qualitative Need Analysis of Students’ Computational Thinking Readiness

  • Jun 22, 2026
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Abstract Book of the 11th International Conference on Advanced Research in Teaching and Education

Year: 2026

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Exploring the Necessity of STEM-Integrated Accounting Modules: A Qualitative Need Analysis of Students’ Computational Thinking Readiness

Dr. Yolandaru Septiana, Mohamad Hidir bin Mhd Salim, Nur Atiqah Jalaludin

ABSTRACT:

Modern accounting education faces challenges in bridging the gap between theoretical rote learning and the analytical demands of a digitalized industry. This study aims to conduct a qualitative needs analysis for the development of a STEM-integrated accounting module by evaluating students’ Computational Thinking (CT) readiness. Using a qualitative case study approach, data were gathered through semi-structured interviews with six accounting education students and one senior lecturer, analyzed via ATLAS.ti. Thematic analysis revealed three critical themes: (1) The Illusion of Competence: Rote Learning vs. Conceptual Logic, which identifies a deficit where students rely on procedural memorization rather than deep conceptual understanding; (2) Systemic Fragmentation and the Using Software Dilemma, which highlights how chapter-based modules and software passivity hinder a holistic understanding of the accounting cycle; and (3) Bridging the Classroom-Industry Gap through Analytics and Immersion, reflecting a strong demand for mathematics data analysis and visual-spatial learning tools. The findings suggest that traditional text-centric media are insufficient to prepare students for industrial complexity. To address these gaps, this study strongly recommends the development of STEM-integrated accounting modules utilizing Virtual Reality (VR) simulations. VR technology is proposed as a strategic intervention to transform abstract accounting flows into immersive experiences, effectively enhancing students’ conceptual mastery and professional readiness.

Keywords: Accounting Modules; Computational Thinking Readiness; Qualitative Case Study; STEM; Virtual Reality Simulation