Think like a lawyer, act like an accountant: tech-driven legal reasoning in action

Che Hasan, Siti Selihah and Mohamed Jani, Hidayati and Kamarul Zaman, Liziana and Ibrahim @ Musa, Hariati and Mohd Abdan, Mohd Rizal (2026) Think like a lawyer, act like an accountant: tech-driven legal reasoning in action. 2nd Global Accounting Innovation Showcase (GAIS) 2026, 1 (1): 42. pp. 179-182. ISSN 978-629-96340-3-4
Abstract

Contract law is essential in commercial education, yet accounting students often find it abstract and disconnected from the precision of financial practice. Traditional lectures lack interactivity, making it difficult for students to grasp structured legal reasoning and identify legal issues effectively. This study introduces a pedagogical shift by integrating technology-supported legal reasoning into contract law instruction, aligning it with the logical rigor of accounting. The approach centers on a digital case analysis framework that promotes active, collaborative learning. Using web-based platforms like Padlet, students work in small groups to “audit” business scenarios involving contract formation and breaches. They follow a structured process: identifying legal issues, applying relevant rules, analyzing facts, and forming conclusions. This method serves as a high-frequency formative assessment tool, enabling immediate lecturer feedback to address misconceptions early. Guided by the “Think Like a Lawyer, Act Like an Accountant” philosophy, the approach transforms passive learning into an engaging, risk-focused experience. It enhances analytical reasoning, strengthens conceptual understanding, and builds awareness of contractual liabilities, ultimately equipping students with critical thinking and digital skills for modern professional practice.

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