Abstract
This study examines institutional correlates of digital transformation integration in undergraduate accounting programs across 19 Turkish universities listed in the QS World University Rankings 2024. Using secondary data from course syllabi, Bologna learning outcomes, and institutional reports, each university was evaluated on a standardized Digital Integration Score (DIS) covering four dimensions: AI and data analytics integration, ERP/RPA content, digital competency depth in Bologna outcomes, and digital infrastructure. The coding framework was calibrated against IFAC International Education Standards (IES 2 and IES 4) and demonstrated strong inter-rater reliability (mean Cohen’s κ = 0.81). The composite DIS ranged from 3 to 12 (mean = 7.00, SD = 3.13). AACSB-accredited institutions averaged 10.17 on the DIS compared to 5.54 for non-accredited institutions (Δ = 4.63, Cohen’s d = 2.03). Foundation universities averaged 11.50 versus 5.80 for state universities (Δ = 5.70, d = 2.74). Ordinary least squares regression results indicate that AACSB accreditation (β = 3.19, p < 0.05) and QS rank (β = 1.83, p < 0.01) are the strongest positive correlates of DIS in the full model (R² = 0.876, adj. R² = 0.829); university age and internationalization were not significant. ERP/RPA integration (mean D2 = 1.37) and digital infrastructure (mean D4 = 1.84) were the weakest dimensions, with the largest accreditation-associated gap observed in D4 (d = 1.94). Findings suggest that accreditation mechanisms and institutional resource capacity shape digital curriculum transformation in ways that national regulatory frameworks alone—such as the centralized YÖK programme approval system—cannot substitute. The study contributes a replicable curriculum-mapping instrument with implications for accreditation policy, curriculum governance, and digital competency development in emerging higher education systems.
Keywords: AACSB Accreditation, Artificial Intelligence, Bologna Learning Outcomes, Curriculum Analysis, Digital Accounting Education, Emerging Economies.