In today’s marketplace, accountants must understand and master Big Data and data analytics, and many educators have devised approaches to help students acquire these critical skills. At our university, we have worked closely with our accounting advisory council to develop an adaptable classroom case where students not only gain a broad understanding of what data analytics means to the profession but also what specific tools are available to analyze an accounting-centered problem – cash collections. Using patterns and behaviors discovered in their data analyses, students develop collection procedures and controls for a case firm. Such a project begins to fulfill the profession’s initiative that accountants must exploit Big Data and data analytics for organizational growth and opportunity.
Amadio, W. and Haywood, M. (2019), "Data Analytics and the Cash Collections Process: An Adaptable Case Employing Excel and Tableau", Calderon, T. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 22), Emerald Publishing Limited, pp. 45-70. https://doi.org/10.1108/S1085-462220190000022003Download as .RIS
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