Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 33 1 2026 01 21 Modeling the Formation of the Hidden Curriculum in Digital-Age Accounting Education Using Grounded Theory Modeling the Formation of the Hidden Curriculum in Digital-Age Accounting Education Using Grounded Theory 128 158 105654 10.22059/acctgrev.2025.401138.1009146 FA Tabandeh Salehi Assistant Prof., Department of Accounting, Baft Higher Education Complex, Shahid Bahonar University of Kerman, Kerman, Iran. 0000-0003-0321-1172 Shokrollah Khajavi Prof., College of Management, University of Tehran, Tehran, Iran. 0000-0002-4889-1135 Journal Article 2025 08 22 Objective This study aims to develop a theoretical model explaining the formation of the hidden curriculum in accounting education in the digital age. Emerging technologies such as artificial intelligence, machine learning, data mining, and intelligent reporting systems have fundamentally reshaped the accounting profession. However, formal educational programs alone are no longer sufficient to address students’ evolving professional needs. In this context, the hidden curriculum encompassing the implicit norms, values, attitudes, and behaviors transmitted through teaching learning interactions plays a crucial role in preparing students for the demands of modern workplaces. Given the existing gap in the literature regarding the nature and dimensions of the hidden curriculum in the digital era, this study seeks to develop a context-specific theoretical framework grounded in empirical data. Methods The study employed a qualitative approach, utilizing grounded theory methodology based on the Strauss and Corbin model. The study population consisted of faculty members from accounting departments of top-ranked universities. Data were gathered through 17 semi-structured interviews conducted between 2024 and 2025. Sampling was purposive and continued until theoretical saturation was achieved. Data analysis was carried out in three stages: open coding, axial coding, and selective coding. In the open coding stage, initial concepts were extracted and grouped into preliminary categories. During axial coding, relationships among categories were reconstructed within the paradigm model comprising causal, contextual, and intervening conditions, strategies, and consequences. Finally, in selective coding, the core category of hidden curriculum formation in digital age accounting education was identified as the central phenomenon, leading to the development of the final theoretical model. Results The findings reveal that the hidden curriculum in digital age accounting education emerges through multiple, interrelated layers. At the causal level, the expansion of educational technologies such as online platforms, artificial intelligence, and accounting software transforms learning styles, classroom interactions, and expectations. These shifts implicitly emphasize skills such as networking, independent learning, and technology-driven problem-solving. At the contextual level, institutional structures and practices such as grade-oriented evaluation systems, tolerance of academic dishonesty, and reliance on traditional assessments foster superficial or even unethical attitudes among students. Meanwhile, informal interactions in virtual environments create new channels for value transmission. Intervening conditions, including instructors’ digital competencies and attitudes, educational policies, technological infrastructure, and broader social pressures, either strengthen or weaken the influence of the hidden curriculum. As a result, diverse strategies emerge: some instructors and students leverage the hidden curriculum to strengthen ethical awareness, soft skills, and practical engagement, while others unconsciously reproduce negative patterns such as superficial learning and unethical shortcuts. The consequences are therefore twofold: on one hand, enhanced digital literacy, professional identity, and collaborative networking; on the other, reinforced grade orientation, surface learning, and weakened ethical commitment. Ultimately, the mismatch between formal curricula and the real demands of the labor market drives students toward informal learning pathways that carry both opportunities and risks. Conclusion The study concludes that in the digital era, the hidden curriculum exerts a more profound influence than formal programs in shaping accounting students’ professional identity. Many of the competencies demanded by the accounting profession are cultivated not through formal curricula but through informal interactions and implicit learning environments. The proposed model illustrates that the formation of the hidden curriculum results from a dynamic interplay between technological pressures, educational contexts, and the strategies adopted by key academic actors. Accordingly, policymakers should not only reform formal curricula but also actively recognize, manage, and guide the hidden curriculum. Providing robust digital infrastructure, enhancing faculty digital literacy, fostering an adaptive and innovation-oriented academic culture, and supporting creative learning strategies can strengthen the positive dimensions of the hidden curriculum while mitigating its unintended consequences. Theoretically, this study contributes to the literature by offering a localized and empirically grounded model that exposes the hidden layers of accounting education in the digital age. Practically, the findings offer valuable insights for universities, professional associations, and policymakers in cultivating competent, ethically responsible, and future-oriented accountants in a digital environment. Objective This study aims to develop a theoretical model explaining the formation of the hidden curriculum in accounting education in the digital age. Emerging technologies such as artificial intelligence, machine learning, data mining, and intelligent reporting systems have fundamentally reshaped the accounting profession. However, formal educational programs alone are no longer sufficient to address students’ evolving professional needs. In this context, the hidden curriculum encompassing the implicit norms, values, attitudes, and behaviors transmitted through teaching learning interactions plays a crucial role in preparing students for the demands of modern workplaces. Given the existing gap in the literature regarding the nature and dimensions of the hidden curriculum in the digital era, this study seeks to develop a context-specific theoretical framework grounded in empirical data. Methods The study employed a qualitative approach, utilizing grounded theory methodology based on the Strauss and Corbin model. The study population consisted of faculty members from accounting departments of top-ranked universities. Data were gathered through 17 semi-structured interviews conducted between 2024 and 2025. Sampling was purposive and continued until theoretical saturation was achieved. Data analysis was carried out in three stages: open coding, axial coding, and selective coding. In the open coding stage, initial concepts were extracted and grouped into preliminary categories. During axial coding, relationships among categories were reconstructed within the paradigm model comprising causal, contextual, and intervening conditions, strategies, and consequences. Finally, in selective coding, the core category of hidden curriculum formation in digital age accounting education was identified as the central phenomenon, leading to the development of the final theoretical model. Results The findings reveal that the hidden curriculum in digital age accounting education emerges through multiple, interrelated layers. At the causal level, the expansion of educational technologies such as online platforms, artificial intelligence, and accounting software transforms learning styles, classroom interactions, and expectations. These shifts implicitly emphasize skills such as networking, independent learning, and technology-driven problem-solving. At the contextual level, institutional structures and practices such as grade-oriented evaluation systems, tolerance of academic dishonesty, and reliance on traditional assessments foster superficial or even unethical attitudes among students. Meanwhile, informal interactions in virtual environments create new channels for value transmission. Intervening conditions, including instructors’ digital competencies and attitudes, educational policies, technological infrastructure, and broader social pressures, either strengthen or weaken the influence of the hidden curriculum. As a result, diverse strategies emerge: some instructors and students leverage the hidden curriculum to strengthen ethical awareness, soft skills, and practical engagement, while others unconsciously reproduce negative patterns such as superficial learning and unethical shortcuts. The consequences are therefore twofold: on one hand, enhanced digital literacy, professional identity, and collaborative networking; on the other, reinforced grade orientation, surface learning, and weakened ethical commitment. Ultimately, the mismatch between formal curricula and the real demands of the labor market drives students toward informal learning pathways that carry both opportunities and risks. Conclusion The study concludes that in the digital era, the hidden curriculum exerts a more profound influence than formal programs in shaping accounting students’ professional identity. Many of the competencies demanded by the accounting profession are cultivated not through formal curricula but through informal interactions and implicit learning environments. The proposed model illustrates that the formation of the hidden curriculum results from a dynamic interplay between technological pressures, educational contexts, and the strategies adopted by key academic actors. Accordingly, policymakers should not only reform formal curricula but also actively recognize, manage, and guide the hidden curriculum. Providing robust digital infrastructure, enhancing faculty digital literacy, fostering an adaptive and innovation-oriented academic culture, and supporting creative learning strategies can strengthen the positive dimensions of the hidden curriculum while mitigating its unintended consequences. Theoretically, this study contributes to the literature by offering a localized and empirically grounded model that exposes the hidden layers of accounting education in the digital age. Practically, the findings offer valuable insights for universities, professional associations, and policymakers in cultivating competent, ethically responsible, and future-oriented accountants in a digital environment.

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