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Publication date: 14 December 2023

Steven A. Harrast, Lori Olsen and Yan (Tricia) Sun

Prior research (Harrast, Olsen, & Sun, 2023) analyzes the eight emerging topics to be included in future CPA exams and discusses their importance to career success and appropriate…

Abstract

Prior research (Harrast, Olsen, & Sun, 2023) analyzes the eight emerging topics to be included in future CPA exams and discusses their importance to career success and appropriate teaching locus in light of survey evidence. They find that the general topic of data analytics is the most important of the eight emerging topics. To further understand the topics most important to career success, this study analyzes subtopics underlying the eight emerging topics. The results show that advanced Excel analysis tools, data visualization, and data extraction, transformation, and loading (ETL) are the most important data analytics subskills for career success according to professionals and that these topics should be both introduced and emphasized in the accounting curriculum. The results provide useful information to educators to prioritize general emerging topics and specific subtopics in the accounting curriculum by taking into account the most pressing needs of the profession.

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