Interface Metaphors and Algorithmic Thinking in Teaching Data-Driven Accounting Processes: A Systematic Literature Review

Abstract

The learning of accounting processes increasingly requires innovative teaching strategies that integrate data analysis and information visualization. In this context, interface metaphors based on algorithmic thinking can facilitate the understanding of accounting concepts and the management of digital information. Although some isolated studies exist, there is no systematic review compiling the main challenges and current practices in this field. This article presents a systematic review of the literature aiming to analyze studies on the impact of these metaphors in accounting education and their relationship with data management. Four scientific publication databases were explored, identifying 98 studies published over the last ten years, of which 42 met the inclusion criteria. The review allowed for the compilation of data-driven digital tools, teaching strategies, methodological considerations, and reports on their impact on accounting learning. This article provides a foundational resource for future research and pedagogical practices integrating algorithmic-thinking-based educational interfaces with a data-driven approach in accounting education.