Integration of Data Analytics in the Accounting Curriculum: Evidence from AACSB-Accredited Accounting Programs

Abstract

For over a decade now, various stakeholders in accounting education have called for the integration of technology competencies in the accounting curriculum (Association to Advance Collegiate Schools of Business (AACSB), 2013, 2018; Accounting Education Change Commission (AECC), 1990; American Institute of Certified Public Accountant (AICPA), 1996; Behn et al., 2012; Lawson et al., 2014; PricewaterhouseCoopers (PWC), 2013). In addition to stakeholder expectations, the inclusion of data analytics as a key area in both the business and accounting accreditation standards of the AACSB signals the urgent need for accounting programs to incorporate data analytics into their accounting curricula. This paper examines the extent of the integration of data analytics in the curricula of accounting programs with separate accounting AACSB accreditation. The paper also identifies possible barriers to integrating data analytics into the accounting curriculum. The results of this study indicate that of the 177 AACSB-accredited accounting programs, 79 (44.6%) offer data analytics courses at either the undergraduate or graduate level or as a special track. The results also indicate that 41 (23.16%) offer data analytics courses in their undergraduate curriculum, 61 (35.88%) at the graduate level, and 12 (6.80%) offer specialized tracks for accounting data analytics. Taken together, the findings indicate an encouraging trend, albeit slow, toward the integration of data analytics into the accounting curriculum.

Citation

Kelly, M. and Amoah, N.Y. (2023), "Integration of Data Analytics in the Accounting Curriculum: Evidence from AACSB-Accredited Accounting Programs", Calderon, T.G. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 27), Emerald Publishing Limited, Leeds, pp. 155-169. https://doi.org/10.1108/S1085-462220230000027008