A Framework and Resources to Create a Data Analytics-Infused Accounting Curriculum

Issues in Accounting Education, 36(4), 183-205. https://doi.org/10.2308/ISSUES-19-071

The University of Auckland Business School Research Paper Series

Posted: 10 Feb 2022

See all articles by Kevin Dow

Kevin Dow

University of Auckland Business School

Norman Jacknis

Columbia University

Marcia Weidenmier Watson

Trinity University

Date Written: 2021

Abstract

The technology and data analytics developments affecting the accounting profession have a profound effect on accounting curricula. To meet the profession's current expectations, accounting programs need a fully integrated accounting curriculum to develop students with strong data analytic and critical thinking skills that complement their accounting knowledge. We provide a framework and resources for creating a data analytics-infused accounting curriculum. Using the Diffusion of Innovation Theory, we apply the theory's five stages to the infusion of data analytics throughout the accounting curriculum: knowledge, persuasion, decision, implementation, and confirmation. We present an analytics value cube to guide the integration of different analytic techniques. We recommend free tools, questions, and cases. While our focus is on accounting programs new to data analytics, these resources are also useful to accounting programs and practitioners that wish to expand their data analytic offerings. Full paper available at https://doi.org/10.2308/ISSUES-19-071

Suggested Citation

Dow, Kevin and Jacknis, Norman and Watson, Marcia Weidenmier, A Framework and Resources to Create a Data Analytics-Infused Accounting Curriculum (2021). Issues in Accounting Education, 36(4), 183-205. https://doi.org/10.2308/ISSUES-19-071, The University of Auckland Business School Research Paper Series, Available at SSRN: https://ssrn.com/abstract=4024746

Kevin Dow (Contact Author)

University of Auckland Business School ( email )

12 Grafton Rd
Private Bag 92019
Auckland, 1010
New Zealand

Norman Jacknis

Columbia University ( email )

3022 Broadway
New York, NY 10027
United States

Marcia Weidenmier Watson

Trinity University ( email )

San Antonio, TX 78212
United States

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