External audit is undergoing rapid changes where more and more routine tasks are automated with analytics and artificial intelligence (AI) instruments. The paper addresses a research problem of mapping data analytics to audit tasks and develops a framework aligning audit phases and AI and using data analytics in teaching audit with AI. The paper…

In response to research indicating a need for an increased emphasis on aspects of corporate accounting, including corporate taxation, in the accounting curriculum as well as employer expectations that entry-level accounting position applicants possess Excel skills, this classroom exercise uses Excel to compare the financial impacts of three…

The accounting profession is undergoing a radical change that supplants many historical accounting duties by requiring technical skills to be added to the accountant's tool chest. Stakeholders are increasingly adopting disruptive technologies, including data analytics, blockchain, artificial intelligence, and cloud computing. We reviewed 185…

The impact of data analytics on the accounting profession has been discussed for more than 15 years, accompanied by increasingly fervent calls from employers for an escalating level of data analytic skills in accounting program graduates. The authors provide an in-depth examination of the incorporation of data analytic skills included in the…

Accounting education has undergone significant changes over the past 20 years. A curriculum that focuses on GAAP principles and ledger-based accounting rules is being quickly replaced by technology. It is necessary to develop a curriculum that enables universities to prepare students with critical job skills for entry-level accounting positions…

Anecdotal evidence suggests that students with quantitative business majors (e.g., finance, accounting, data analytics, economics) outperform students from less quantitatively rigorous majors (e.g., management, human resource management, marketing) on a business simulation game at a mid-sized, southeastern, public, AACSB accredited university. We…

The purpose of this paper is to identify strategies for integrating data analytics into teaching management accounting. We conducted a literature review and evaluated students' perceptions of the introduction of data analytics in teaching management accounting courses. This research is based on the application of the Extended Technology Acceptance…

This study introduces data mining methods to accounting education scholarship to explore the relationship between accounting students' current academic performance (grades), demographic information, pre-university entrance scores and predicted academic performance. It adopts a C4.5 classification algorithm based on decision-tree analysis to…

The paper investigates the use of dashboards and data visualizations as a teaching tools in accounting units. Accounting has a growing demand for data analytics and visualization and current graduates usually lack understanding and skills in this area. The paper addresses this gap by introducing dashboards and data visualizations in teaching…

Familiarity with management information systems (MIS) and business analytics (BA) knowledge and soft skills facilitating teamwork are becoming critical for business-related disciplines. This study explores the need for information systems (IS) and analytics courses and soft skills in accounting positions by analyzing accounting job listings in a…

The skills gap in the accounting profession is not a new issue. More than 30 years of research and studies all point to an ever-increasing disparity between what accountants do and what the mainstream accounting curriculum teaches. Technology and businesses are changing and evolving rapidly, as are the expectations for accountants. Advances in the…

The purpose of this study is to examine the effect of randomized versus nonrandomized data using an Excel case study project to measure students' academic performance. Specifically, the study examines whether randomized data strengthens students' analytical, problem-solving, and Excel skills while manipulating and analyzing accounting data. The…

In this study, we examined the relationship between university students' engagement in a blended learning course and their performance. We also explored the roles which gender and nationality may play in the learning process. Our sample consisted of 335 students of International Accounting course. We used 23,796 student access computer logs as a…

This paper presents a financial statements analysis (FSA) project that integrates Bloomberg and Thomson Reuters in an introductory MBA accounting course. The project introduces students to leading financial databases that are used in practice and helps them to understand how such databases can be effectively leveraged to analyze both the financial…

Handling and analyzing to web financial data is becoming a challenge issue in knowledge management and education to accounting practitioners. eXtensible Business Reporting Language (XBRL), which is a type of web financial reporting, describes and recognizes financial items by tagging metadata. The goal is to make it possible for financial reports…