Abstract
The COVID-19 pandemic accelerated the transformation of higher education pedagogy, compelling institutions to rapidly adopt online, hybrid, and technology-enhanced teaching approaches. While these innovations were initially implemented as emergency responses, they have since evolved into potential long-term models for teaching and learning in accounting and business education. This systematic review synthesizes studies published between 2020 and 2025. Using the PRISMA methodology, 45 peer-reviewed articles were screened, of which 21 met the inclusion criteria. The findings reveal that hybrid and blended learning models (combined with synchronous and asynchronous delivery) enhance flexibility but require intentional design to maintain engagement and equity. Furthermore, inclusive pedagogies that incorporate responsive teaching, differentiated instruction, and accessibility tools are shown to reduce participation barriers, especially in developing economies. In addition, technology-enhanced strategies significantly improve formative assessment and real-time interaction. However, challenges persist, such as digital divide issues, faculty workload, and the need for ongoing pedagogical training. Also, contextual factors such as technological infrastructure, institutional preparedness, class size, and course level significantly influence the effectiveness of technology-enhanced pedagogy. The study also highlights critical gaps in the literature, including limited accounting-specific pedagogical research and an overreliance on perception-based measures rather than objective learning outcomes. This review proposes a synthesized conceptual framework that aligns hybrid delivery with inclusivity and technology application to foster resilient, student-centered accounting education.