Accounting students’ learning processes in analytics: A sensemaking perspective

Abstract

This paper takes a sensemaking perspective for purposes of better understanding the learning processes of students engaged in data analytics tasks and thus provide an enriched approach to teaching the subject. A sensemaking perspective addresses a gap in the accounting education literature by describing the learning processes associated with conducting data analytics tasks. A case study methodology was used by conducting an exploratory study of students’ sensemaking activities while engaging in an experiential data analytics project. Findings from the study suggest students engaged in data analytics tasks experience states of uncertainty and ambiguity. They also experience behaviors of wrestling to develop findings and insights, experimenting followed by failure, creating solutions, and regularly evaluating their work progress. The variety of these behaviors, which resemble deep-learning processes can pose challenges to teaching data analytics to accounting students.