Reimagining Accounting and Economics Curricula in South African Universities: An ERA 5.0 Perspective on Human-Centred and Digital Accounting Education

The rapid advancement of artificial intelligence, digital technologies, and sustainability imperatives has intensified global calls to reimagine accounting and economics education within higher education institutions. Emerging frameworks such as Education for the Anthropocene and Society 5.0 (ERA 5.0) emphasise human-centred, ethically grounded, and socially responsive learning approaches, positioning universities as critical agents in preparing future-ready accounting and economics professionals. Despite increasing international discourse on ERA 5.0, there remains limited systematic synthesis of how these principles are reflected in accounting and economics curricula, particularly within South African universities. This study undertakes a Systematic Literature Review (SLR) guided by the PRISMA 2020 framework, analysing fourteen (14) peer-reviewed articles published between 2020 and 2026, sourced from the Scopus database. Grounded in Human Capital Theory and Social Cognitive Theory, the review examines curriculum and pedagogical developments through the dual lens of graduate capability formation and learning processes. Findings reveal that while digital technologies and artificial intelligence are increasingly acknowledged within higher education discourse, accounting and economics curricula remain predominantly content-driven and examination-oriented. There is limited integration of human-centred pedagogy, ethical reasoning, collaborative learning, and reflective practice. The study argues that this misalignment constrains the development of digitally competent, ethically aware, and socially responsive graduates required in the ERA 5.0 era. The paper contributes to accounting education scholarship by proposing a theoretically grounded framework for curriculum transformation and highlights critical pedagogical implications for educators and curriculum designers seeking to align accounting and economics education with emerging global demands.