Analytics, accounting and big data: enhancing accounting education

Abstract

The role of Analytics and Big Data in business has been the subject of considerable research and discussion. Members of the accounting profession have recognized the importance of both and recognize that the emergence of these technologies require employees who possess a higher level of data analysis capabilities. Thus, industry is demanding that institutions of higher education place a greater emphasis on developing curricular elements, which will adequately address the needs of the ultimate consumers of these capabilities. This paper examines the data analysis skills relevant to accountants and how and where data analytics and big data have impacted undergraduate accounting education. This research examines the degree to which selected undergraduate Accounting programs have embraced Analytics and Big Data to the greatest extent and proposes a set of curricular elements the provide the appropriate level of learning within the current framework of undergraduate accounting education.