Developing a Serendipity-Based Approach to Streamline Learning in Accounting Knowledge
Keywords:
Serendipity approach, learning, accounting knowledgeAbstract
This study aims to develop a serendipity-based approach to identify and prioritize the drivers of learning flows in accounting knowledge. This research employed a mixed-methods design. In the qualitative phase, grounded theory was used through 14 semi-structured interviews with academic experts in accounting, and data were analyzed via open, axial, and selective coding. The Delphi method was then applied to validate the findings. In the quantitative phase, matrix analysis and pairwise comparisons were used to prioritize the identified core components. The quantitative sample consisted of 25 certified accountants selected purposively. The findings indicate that learning in accounting knowledge, within a serendipity framework, is multilayered and shaped by the interaction of cognitive, structural, and social factors. Six core components were identified: perceptual, thinking, educational, executive, cultural, and integrative capabilities. Quantitative results reveal that perceptual capabilities are the most influential driver, playing a central role in guiding discovery, interpretation, and meaning-making processes in accounting. Enhancing perceptual capabilities and fostering exploratory learning environments can significantly improve learning quality and decision-making effectiveness in accounting, ultimately supporting innovation and professional development in the field.
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Copyright (c) 2025 Aniseh Rayatzadeh (Author); Habibollah Rasouli (Corresponding author); Saeed Nasiri, Hossein Jannat Makan (Author)
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