Blockchains: An Experiential Accounting Learning Activity

Organizations such as the AACSB and the Pathways Commission (2012) recommend that accounting curricula include emerging technologies. Yet including emerging technologies represents a challenge for accounting educators due to the complexity and uncertainty associated with such technologies, as well as the rapid pace of technology change and innovation. This paper answers the call by the Pathways Commission (2012) for additional research that is focused on enhancing learning experiences to better reflect current and emerging technologies. Using an experiential learning approach (Butler, Church, and Spencer 2019), we create an interactive learning activity that is focused on bitcoin blockchains and intended to give accounting students a conceptual understanding of blockchain technology and its mechanisms, as well as its implications beyond bitcoins.