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Open Access

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Peer-reviewed

Accounting Pedagogical Intervention in IKS under NEP in Higher Education in Gujarat

Dr. Mukeshkumar M Bavaliya

DIP: 18.02.1024/20261101

DOI: 10.25215/2455/11011024

Received: March 01, 2022; Revision Received: March 20, 2022; Accepted: March 22, 2022

Abstract

The National Education Policy 2020 (NEP 2020) advocates a holistic redesign of higher education, emphasising integration of Indian Knowledge Systems (IKS) across curricula to strengthen cultural, ethical, and epistemological foundations of learning. Despite significant progress, challenges remain in operationalising IKS within professional disciplines such as accounting, which traditionally relies on Western frameworks. This research investigates pedagogical interventions for embedding IKS principles in accounting education in Indian higher education, with a focused content analysis of public and private universities in Gujarat. By examining curriculum innovations, barriers, and stakeholder perspectives, the study identifies gaps and formulates recommendations for coherent integration that is both culturally grounded and academically rigorous. The National Education Policy (NEP) 2020 mandates a paradigm shift in Indian higher education, emphasizing multidisciplinary learning and the integration of Indian Knowledge Systems (IKS). This paper explores the necessity and implementation of pedagogical interventions in accounting education within higher education institutions in Gujarat. Historically, accounting pedagogy has heavily relied on Western frameworks, often side-stepping indigenous accounting models such as Deshi Nama (traditional Bahi-Khata systems) and the economic governance principles found in the Arthashastra. By aligning state-specific educational guidelines with the NEP 2020 framework, this study proposes a blended curriculum that integrates the ethical, sustainable, and practical dimensions of IKS into modern accounting education. The paper examines current teaching methodologies, identifies gaps in professional skepticism and ethical training among accounting students, and proposes actionable pedagogical shifts. Ultimately, it argues that a synthesized approach—merging traditional Indian financial wisdom with modern technological competencies like artificial intelligence—will produce culturally rooted, globally competitive accounting professionals in Gujarat.

The author(s) appreciates all those who participated in the study and helped to facilitate the research process.

The author(s) declared no conflict of interest.

This is an Open Access Research distributed under the terms of the Creative Commons Attribution License (www.creativecommons.org/licenses/by/2.0), which permits unrestricted use, distribution, and reproduction in any Medium, provided the original work is properly cited.

Responding Author Information

Dr. Mukeshkumar M Bavaliya @ info.ijsi@gmail.com

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Accounting Pedagogical Intervention in IKS under NEP in Higher Education in Gujarat

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Article Overview

ISSN 2455-670X

DIP: 18.02.1024/20261101

DOI: 10.25215/2455/11011024

Published in

Volume 11, Issue 1, January – March, 2026, Special Issue

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