Accounting Competencies for Functional Autonomy in Students with Intellectual Disability: A Scoping Review

Abstract

Financial and accounting competencies, such as identifying money, comparing prices, budgeting, and keeping basic transaction records, are core components of functional autonomy for students with intellectual disability (ID). Special education programs, however, vary widely in whether these skills are explicitly taught. This scoping review, following the PRISMA-ScR framework, maps the extent and nature of the available evidence on teaching basic accounting and money-management skills to students with ID in special and inclusive education programs. A structured search across Scopus, Web of Science, ERIC, and PsycINFO was designed using the PCC (Population, Concept, Context) framework. Results show that most interventions rely on technology-assisted instruction (video modeling, computer-based and augmented-reality simulations) and explicit instructional sequences, while studies specifically addressing accounting record-keeping remain scarce. The review also found little representation of Latin American contexts. Implications for curriculum design and future research are discussed.