Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge

Abstract

SYNOPSIS We designed, implemented, and evaluated a curriculum that trains accounting students and professionals in process mining, an important emerging technology that is not extensively taught in most degree programs. We partnered with a leading provider of process mining software to create the “Process Mining Audit Professional Badge.” The badge’s curriculum combines modules focused on generic process mining skills and modules focused on process mining applications in auditing settings. In 22 months, 1,532 individuals completed the curriculum. Learners were highly satisfied with the training, ranked it among the most effective training modalities they had experienced, and perceived that they learned a great deal about both process mining and the auditing process. We demonstrate an approach to developing materials on emerging technologies that is perceived as useful by learners. If adopted more broadly, the approach could facilitate curricular integration of skills demanded by the profession.