The rapid transformations in digital technologies, particularly Artificial Intelligence (AI), alongside the expansion of sustainability requirements and non-financial reporting, have presented accounting education with fundamental challenges and necessities. Traditional accounting education, primarily focused on the transmission of static technical knowledge, no longer meets the needs of the future profession, making the necessity of its re-creation—based on a forward-looking, intelligent, and sustainable approach—more apparent than ever. The current research aims to explain and provide an integrated framework for the re-creation of accounting education in the age of AI and sustainability, with an emphasis on digital competencies, professional judgment, and adaptive learning.

This research is fundamental-applied in terms of objective, and qualitative, exploratory-explanatory in nature, utilizing the thematic analysis method. Research data were collected through a systematic study of the international scientific literature and institutional documents of the accounting profession during the period 2021 to 2025, as well as by conducting semi-structured interviews with accounting education experts, university professors, professional accountants, and specialists in the field of financial technologies. Data analysis was carried out based on the systematic approach of Braun and Clarke, leading to the extraction of initial codes, basic themes, organizing themes, and global (overarching) themes.

The research findings indicate that the re-creation of future-oriented accounting education necessitates synergy between educational AI, sustainability accounting education, the development of digital competencies, and the establishment of adaptive and lifelong learning. The results also emphasize the pivotal role of human-machine professional judgment as a regulatory mechanism for preserving the human dimension, professional ethics, and the quality of accounting decisions in intelligent educational environments. Furthermore, institutional and professional requirements, as directional and legitimizing factors, play a decisive role in aligning accounting education curricula with technological developments and sustainability requirements. The synthesis of these findings is presented in the form of an integrated conceptual model, which can be utilized as a theoretical and practical roadmap for universities, educational policymakers, and professional bodies in designing and implementing intelligent, sustainable, and future-oriented accounting education.