In the present era, the success of governments in economic, social, cultural, and developmental growth depends on the level of attention paid to education and the development of its human capital, because it is the main pillar in decision-making, decision-making, and decision-making assistance in governments. Considering that universities and higher education institutions play an important role in educating future generations and the specialized workforce needed by society, and despite recent international advances in the field of accounting education, universities have not paid enough attention to the practical and professional skills of students by providing purely theoretical syllabuses, and many students and graduates of this field lack the necessary knowledge and skills to enter the labor market. Careful attention to the evolution of accounting education over different periods leads to the recognition of the strengths and weaknesses of various teaching methods, which can provide teachers with a suitable perspective for implementing more up-to-date methods. The present study is descriptive and the results of the study show that with the development of technology, accounting education should be modernized and new tools such as artificial intelligence should be used, of course, this technique should be combined with correct teaching. In different angles, modern and traditional teaching methods have advantages and disadvantages. In terms of content, traditional teaching methods teach students or pupils to learn the concepts determined by the teacher according to the syllabus, but in the modern method, students or pupils learn the material by doing interactive activities and by actively participating in the learning process. However, in terms of communication, in the traditional method, students consider the teacher as a source of information and knowledge and communicate with him, while in the modern method, the teacher plays the role of an advisor and students or pupils communicate directly with each other.