Search results

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Book part
Publication date: 4 January 2019

William D. Brink and M. Dale Stoel

The purpose of this study is to identify the specific skills and abilities within the broad category of data analytics that current business professionals believe are most…

Abstract

The purpose of this study is to identify the specific skills and abilities within the broad category of data analytics that current business professionals believe are most important for accounting graduates. Data analytics knowledge is clearly important, but this category is broad. Therefore, this study identifies the specific skills and abilities that are most important for accounting graduates so that faculty can create classroom materials most beneficial for the future accounting graduates. In 2013, the Association to Advance Collegiate Schools of Business developed new standards for accounting programs, including standard A7, related to information technology and analytics. The intent of the standard clearly focuses on increasing the level of technology and analytics studied within the accounting curriculum. However, the specific details and methods for achieving the intent of A7 remain an open question. This chapter uses prior research focused on business analytics education to identify potential analytic skills, tools, techniques, and management issues of concern within the accounting profession. A survey of 342 accounting professionals identifies suggested areas of analytic competencies for accounting graduates. Specifically, the authors find preferences for skills related to data interpretation and communication over any individual technical skills or statistical knowledge. These skills suggest a role for accountants as intermediaries who may need to translate analytic activities into business language. Post hoc, the authors examine the survey results for differences based on respondent characteristics. Interestingly, female respondents report lower beliefs about the importance of analytic skills. The authors also find some differences when examining different demographics within the respondents.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78756-540-1

Keywords

Article
Publication date: 31 May 2019

Thuy Duong Oesterreich and Frank Teuteberg

In recent years, the rise of big data has led to an obvious shift in the competence profile expected from the controller and management accountant (MA). Among others, business…

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Abstract

Purpose

In recent years, the rise of big data has led to an obvious shift in the competence profile expected from the controller and management accountant (MA). Among others, business analytics competences and information technology skills are considered a “must have” capability for the controlling and MA profession. As it still remains unclear if these requirements can be fulfilled by today’s employees, the purpose of this study is to examine the supply of business analytics competences in the current competence profiles of controlling professionals in an attempt to answer the question whether or not a skills gap exists.

Design/methodology/approach

Based on a set of 2,331 member profiles of German controlling professionals extracted from the business social network XING, a text analytics approach is conducted to discover patterns out of the semi-structured data. In doing so, the second purpose of this study is to encourage researchers and practitioners to integrate and advance big data analytics as a method of inquiry into their research process.

Findings

Apart from the mediating role of gender, company size and other variables, the results indicate that the current competence profiles of the controller do not comply with the recent requirements towards business analytics competences. However, the answer to the question whether a skills gap exist must be made cautiously by taking into account the specific organizational context such as level of IT adoption or the degree of job specialization.

Research limitations/implications

Guided by the resource-based view of the firm, organizational theory and social cognitive theory, an explanatory model is developed that helps to explain the apparent skills gap, and thus, to enhance the understanding towards the rationales behind the observed findings. One major limitation to be mentioned is that the data sample integrated into this study is restricted to member profiles of German controlling professionals from foremost large companies.

Originality/value

The insights provided in this study extend the ongoing debate in accounting literature and business media on the skills changes of the controlling and MA profession in the big data era. The originality of this study lies in its explicit attempt to integrate recent advances in data analytics to explore the self-reported competence supplies of controlling professionals based on a comprehensive set of semi-structured data. A theoretically founded explanatory model is proposed that integrates empirically validated findings from extant research across various disciplines.

Article
Publication date: 4 February 2021

Karen Mcbride and Christina Philippou

Accounting education is re-inventing itself as technology impacts the practical aspects of accounting in the real world and education tries to keep up. Big Data and data analytics

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Abstract

Purpose

Accounting education is re-inventing itself as technology impacts the practical aspects of accounting in the real world and education tries to keep up. Big Data and data analytics have begun to influence elements of accounting including audit, accounting preparation, forensic accounting and general accountancy consulting. The purpose of this paper is to qualitatively analyse the current skills provision in accounting Masters courses linked to data analytics compared to academic and professional expectations of the same.

Design/methodology/approach

The academic expectations and requirements of the profession, related to the impact of Big Data and data analytics on accounting education were reviewed and compared to the current provisions of this accounting education in the form of Masters programmes. The research uses an exploratory, qualitative approach with thematic analysis.

Findings

Four themes were identified of the skills required for the effective use of Big Data and data analytics. These were: questioning and scepticism; critical thinking skills; understanding and ability to analyse and communicating results. Questioning and scepticism, as well as understanding and ability to analyse, were frequently cited explicitly as elements for assessment in various forms of accounting education in the Masters courses. However, critical thinking and communication skills were less explicitly cited in these accounting education programmes.

Research limitations/implications

The research reviewed and compared current academic literature and the requirements of the professional accounting bodies with Masters programmes in accounting and data analytics. The research identified key themes relevant to the accounting profession that should be explicitly developed and assessed within accounting education for Big Data and data analytics at both university and professional levels. Further analysis of the in-depth curricula, as opposed to the explicitly stated topic coverage, could add to this body of research.

Practical implications

This paper considers the potential combined role of professional qualification examinations and master’s degrees in skills provision for future practitioners in accounting and data analysis. This can be used to identify the areas in which accounting education can be further enhanced by focus or explicit mention of skills that are both developed and assessed within these programmes.

Social implications

The paper considers the interaction between academic and professional practice in the areas of accounting education, highlighting skills and areas for development for students currently considering accounting education and data analytics.

Originality/value

While current literature focusses on integrating data analysis into existing accounting and finance curricula, this paper considers the role of professional qualification examinations with Masters degrees as skills provision for future practitioners in accounting and data analysis.

Details

Accounting Research Journal, vol. 35 no. 1
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 29 March 2019

Khurshid Ahmad, Zheng JianMing and Muhammad Rafi

The purpose of this paper is to analyze the views and capabilities of librarians for the implementation of Big Data analytics in academic libraries of Pakistan. The study also…

2396

Abstract

Purpose

The purpose of this paper is to analyze the views and capabilities of librarians for the implementation of Big Data analytics in academic libraries of Pakistan. The study also sets out to check the relationship between the required skills of librarians and the application of Big Data analytics.

Design/methodology/approach

A survey was conducted to gather the required data from the targeted audience. The targeted population of the study was Head/In charge library managers of Pakistani university libraries, which were 173 in total. All the respondents (academic librarians) were invited through an e-mail to respond to the survey voluntarily. Out of 173 respondents from higher education commission of Pakistan chartered university libraries, 118 librarians (68.2 percent) completed the survey that was finally considered, and after checking data, recommendation for analysis was made. To analyze the collected data, statistical technique Pearson correlation was applied using statistical package for social science version 25 to know the strength of the mutual correlation of variables.

Findings

The findings of the study show a strong correlation between the required competencies and skills of librarians for the implementation of Big Data analytics in academic libraries. In all variables of the study, the correlation was highly significant, except two of the variables, including “concept of Big Data” and “different forms of data.” The study also reveals that most of the respondents were well aware of the concept of Big Data analytics. Moreover, they were using a large amount of data to carry out various library operations, including the acquisition, preservation, curation and analysis of data.

Originality/value

This study is significant in the sense that it fills a substantial gap in the literature regarding the perspective of librarians on Big Data analytics.

Details

Data Technologies and Applications, vol. 53 no. 2
Type: Research Article
ISSN: 2514-9288

Keywords

Article
Publication date: 28 October 2022

Franziska Franke and Martin R.W. Hiebl

Existing research on the relationship between big data and organizational decision quality is still few and far between, and what does exist often assumes direct effects of big…

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Abstract

Purpose

Existing research on the relationship between big data and organizational decision quality is still few and far between, and what does exist often assumes direct effects of big data on decision quality. More recent research indicates that such direct effects may be too simplistic, and in particular, an organization’s overall human skills are often not considered sufficiently. Inspired by the knowledge-based view, we therefore propose that interactions between three aspects of big data usage and management accountants’ data analytics skills may be key to reaching high-quality decisions. The purpose of this study is to test these predictions based on a survey of US firms.

Design/methodology/approach

The authors draw on survey data from 140 US firms. This survey has been conducted via MTurk in 2020.

Findings

The results of the study show that the quality of big data sources is associated with higher perceived levels of decision quality. However, according to the results, the breadth of big data sources and a data-driven culture only improve decision quality if management accountants’ data analytics skills are highly developed. These results point to the important, but so far unexamined role of an organization’s management accountants and their skills for translating big data into high-quality decisions.

Practical implications

The present study highlights the importance of an organization’s human skills in creating value out of big data. In particular, the findings imply that management accountants may need to increasingly draw on data analytics skills to make the most out of big data for their employers.

Originality/value

This study is among the first, to the best of the authors’ knowledge, to provide empirical proof of the relevance of an organization’s management accountants and their data analytics skills for reaching desirable firm-level outcomes. In addition, this study thus adds to the further advancement of the knowledge-based view by providing evidence that in contemporary big-data environments, interactions between tacit and explicit knowledge seem crucial for driving desirable firm-level outcomes.

Details

International Journal of Accounting & Information Management, vol. 31 no. 1
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 7 November 2022

Neerja Kashive and Vandana Tandon Khanna

This study aims to explore the emergence of the human resource (HR) analyst role. The job posts on LinkedIn display the industry demand and skills required by the organizations…

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Abstract

Purpose

This study aims to explore the emergence of the human resource (HR) analyst role. The job posts on LinkedIn display the industry demand and skills required by the organizations. This study identifies the different knowledge, skills and abilities (KSA) required for an HR analyst role in different stages of professional growth (i.e. entry-level, middle-senior level and top-level) across different industries/sectors as applicable to the crisis.

Design/methodology/approach

A total of 80 job posts were extracted from LinkedIn. Details such as industry, job levels, qualifications, job experience, job functions, job descriptions (JDs) and job skills (JS) were collected. Further, 30 videos were extracted from YouTube and converted into text. Text analysis was conducted using NVivo software to analyze JDs, JS and job functions. Using NVivo, word frequency, word cloud, word tree and treemap were created to visualize the data. Finally, ten in-depth interviews were conducted with senior HRA managers based in India to understand the essential competencies required for the HR analyst role and the strategies to develop them.

Findings

The findings indicate that not only technical skills are needed, but business and communication skills are particularly important for all job levels during a crisis. The JD word cloud showed words, such as data, business, support and management, and the word tree depicted HR data and change agents as important words with many related sentences as branches. General JS included analytical, communication, problem-solving and management. Technical JS were the most widely used and included structure query language, system applications & products in data processing, human capital management, TABLEAU, management information system and PYTHON. Strategies to develop these competencies included case studies, live projects, internships on HR analytics (HRAs) assignments and mentoring by senior HRA professionals.

Research limitations/implications

The sample used was small, as the study included 80 job posts available on LinkedIn restricted to India. The study was restricted to qualitative approach and text analytics was used. Survey methods and a quantitative approach can be used to collect data from HR recruiters, job holders and senior leaders to understand the role of HRAs in the job market and then these variables can be tested empirically.

Originality/value

Based on the McCartney et al.’s (2020) competency model for the HR Analyst role, this study has explored the KSA framework using data visualization techniques and used text analytics to analyze LinkedIn job posts for different levels, videos from YouTube and in-depth interviews. It also mapped the KSA for the HR analyst role to the various stages of crisis system management given by Mitroff (2005). The use of social media analytics, such as analyzing LinkedIn data and YouTube videos, are highlighted.

Details

Competitiveness Review: An International Business Journal , vol. 33 no. 6
Type: Research Article
ISSN: 1059-5422

Keywords

Book part
Publication date: 14 December 2023

Muni Kelly and Nana Y. Amoah

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…

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.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-83797-172-5

Keywords

Article
Publication date: 12 October 2022

Jonathan Peterson, Loubna Tahssain-Gay, David Salvetat, Fabienne Perez and Sophie Hennekam

This article aims to examine the factors that influence how managers approach data analytics.

Abstract

Purpose

This article aims to examine the factors that influence how managers approach data analytics.

Design/methodology/approach

The authors draw on content analysis of 34 in-depth interviews with managers in various sectors in France.

Findings

Using Resource Orchestration Theory as the theoretical lens, the findings show that an understanding of the importance of data analytics, having the skills to effectively use data analytics and the capability to integrate data analytics throughout organizations impact the approach adopted by managers. Based on these interrelated factors, a typology of four different approaches is identified: buyer-users, segmenters, promoters and implementers.

Research limitations/implications

The authors' study reflects results from multiple industries instead of one particular sector. Delving deeper into the practices of distinct sectors with respect to the authors' typology would be of interest.

Practical implications

The study points to the role of managers and more specifically managers' perception of the opportunities and challenges related to data analytics. These perceptions emerge in managers' skills and capacity to understand and integrate dimensions of data analytics that go beyond one's areas of expertise in order to create capabilities towards an organization's advantage.

Originality/value

The authors contribute by revealing three interrelated factors influencing how managers approach data analytics in managers' organizations. The authors address the need expressed by practitioners to better identify factors responsible for adoption and effective use of data analytics.

Details

Management Decision, vol. 61 no. 5
Type: Research Article
ISSN: 0025-1747

Keywords

Book part
Publication date: 7 October 2019

Vernon J. Richardson and Yuxin Shan

The accounting profession is beginning to demand data analytics skills from its professionals to handle the increasing amount of data available to address accounting questions…

Abstract

The accounting profession is beginning to demand data analytics skills from its professionals to handle the increasing amount of data available to address accounting questions. Indeed, the explosion of data availability and data are changing the accounting profession, providing accountants the opportunity to continue as key financial information providers to decision-makers. We conducted a survey of accounting department chairs to help understand if, when and how accounting programs would include data analytics in its curriculum. The authors find that 90.7% of accounting department chairs believe that data analytics belongs in the accounting curriculum, with 59.3% planning to introduce an accounting data analytics course in the next three to five years. Most (66.5%) prefer an accounting data analytics course as compared to the general business analytics course and more than half of respondents (56.2%) predict that their coverage of data analytics will be incorporated both throughout the regular accounting curriculum and in a standalone data analytics course. Combined with the requirement of 2018 Association to Advance Collegiate Schools of Business standards, the authors propose that data analytics should be incorporated both in the undergraduate level and graduate level, starting from basic analytics tools and ending with advanced emerging techniques.

Article
Publication date: 12 April 2021

Xiaofeng Su, Weipeng Zeng, Manhua Zheng, Xiaoli Jiang, Wenhe Lin and Anxin Xu

Following the rapid expansion of data volume, velocity and variety, techniques and technologies, big data analytics have achieved substantial development and a surge of companies…

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Abstract

Purpose

Following the rapid expansion of data volume, velocity and variety, techniques and technologies, big data analytics have achieved substantial development and a surge of companies make investments in big data. Academics and practitioners have been considering the mechanism through which big data analytics capabilities can transform into their improved organizational performance. This paper aims to examine how big data analytics capabilities influence organizational performance through the mediating role of dual innovations.

Design/methodology/approach

Drawing on the resource-based view and recent literature on big data analytics, this paper aims to examine the direct effects of big data analytics capabilities (BDAC) on organizational performance, as well as the mediating role of dual innovations on the relationship between (BDAC) and organizational performance. The study extends existing research by making a distinction of BDACs' effect on their outcomes and proposing that BDACs help organizations to generate insights that can help strengthen their dual innovations, which in turn have a positive impact on organizational performance. To test our proposed research model, this study conducts empirical analysis based on questionnaire-base survey data collected from 309 respondents working in Chinese manufacturing firms.

Findings

The results support the proposed hypotheses regarding the direct and indirect effect that BDACs have on organizational performance. Specifically, this paper finds that dual innovations positively mediate BDACs' effect on organizational performance.

Originality/value

The conclusions on the relationship between big data analytics capabilities and organizational performance in previous research are controversial due to lack of theoretical foundation and empirical testing. This study resolves the issue by provides empirical analysis, which makes the research conclusions more scientific and credible. In addition, previous literature mainly focused on BDACs' direct impact on organizational performance without making a distinction of BDAC's three dimensions. This study contributes to the literature by thoroughly introducing the notions of BDAC's three core constituents and fully analyzing their relationships with organizational performance. What's more, empirical research on the mechanism of big data analytics' influence on organizational performance is still at a rudimentary stage. The authors address this critical gap by exploring the mediation of dual innovations in the relationship through survey-based research. The research conclusions of this paper provide new perspective for understanding the impact of big data analytics capabilities on organizational performance, and enrich the theoretical research connotation of big data analysis capabilities and dual innovation behavior.

Details

European Journal of Innovation Management, vol. 25 no. 4
Type: Research Article
ISSN: 1460-1060

Keywords

1 – 10 of over 10000