Xiao, LingBin Mibrad, Ibrahim2025-06-242025-07-01https://hdl.handle.net/20.500.14154/75665This study investigates the integration of emerging technologies and data analytics skills into Saudi accounting curricula. Leading organisations, such as the Big Four accounting firms, AICPA, and AACSB, have called for these skills to be embedded in accounting education to keep pace with evolving professional demands. However, the integration process remains slow or insufficient both internationally and within Saudi Arabia. Moreover, despite the importance of this area, there has been little research in developing and MENA countries, including Saudi Arabia, which have distinctive cultural, economic, and political systems. This research seeks to understand the drivers and barriers to integrating these skills in Saudi accounting curricula and explores how these obstacles can be addressed. Grounded in a systematic literature review, the study conducted 34 semi-structured interviews with accounting educators and representatives of professional accounting bodies, both nationally and internationally, alongside document analysis. The study found that while Saudi and Western accounting educators share some common factors influencing technology integration, cultural and religious norms in Saudi Arabia uniquely impact the process. This research also provides novel insights into the integration of emerging technologies in accounting curricula within a developing, MENA context, using the institutional logics perspective (ILP). Through ILP, the study examines how accounting educators navigate two co-existence competing logics: traditional and modernisation. These varied responses from faculty members, including compliance, defiance, combination and compartmentalisation, are shaped by factors such as adherence, the religious principle of Al-Amanah, age and retirement considerations, and strong job security. Furthermore, the findings offer valuable implications for decision-makers, including department heads, and accounting educators, as they consider integrating emerging technologies into accounting curricula.265enAccounting EducationEmerging TechnologiesData AnalyticsInstitutional Logics PerspectiveThesis