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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.

This chapter examines the application of learning analytics techniques within higher education – learning analytics – and its application in supporting “student success.” Learning analytics focuses on the practice of using data about students to inform interventions aimed at improving outcomes (e.g., retention, graduation, and learning outcomes), and it is a rapidly growing area of educational practice within higher education institutions (HEIs). This growth is spurring a number of commercial developments, with many companies offering “analytics solutions” to universities across the world. We review the origins of learning analytics and identify drives for its growth. We then discuss some possible implications for this growth, which focus on the ethics of data collection, use and sharing.

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.

The use of technology in Saudi Arabian higher education is constantly evolving. With the support of the 2030 Saudi vision, many research studies have started covering learning analytics and Big Data in the Saudi Arabian higher education. Examining learning analytics in higher education institutions promise transforming the learning experience to maximize students' learning potential. With the thousands of students' transactions recorded in various learning management systems (LMS) in Saudi educational institutions, the need to explore and research learning analytics in Saudi Arabia has caught the interest of scholars and researchers regionally and internationally. This chapter explores a Saudi private university in Jeddah, Saudi Arabia, and examines its rich learning analytics and discovers the knowledge behind it. More than 300,000 records of LMS analytical data were collected from a consecutive 4-year historic data. Romero, Ventura, and Garcia (2008) educational data mining process was applied to collect and analyze the analytical reports. Statistical and trend analysis were applied to examine and interpret the collected data. The study has also collected lecturers' testimonies to support the collected analytical data. The study revealed a transformative pedagogy that impact course instructional design and students' engagement.

In this paper, we explore the effects of emerging digital technologies on professionalization within organizations. Specifically, we examine how the emergence of data analytics as a new cross-functional profession rooted in new digital technologies is challenging human resources (HR) as an established organizational profession. Our qualitative study reveals how rhetorical work and material work have established a symbiosis between data science and HR. Rather than leading to de-professionalization, new technologies are enabling HR practices to be augmented and new actors to be integrated into the professionalization project, thereby elevating the status of HR. These findings contribute to the literature on the role of technology in institutional theory and its influences on the professionalization.

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.

The healthcare sector in India is witnessing phenomenal growth, such that by the year 2022, it will be a market worth trillions of INR. Increase in income levels, awareness regarding personal health, the occurrence of lifestyle diseases, better insurance policies, low-cost healthcare services, and the emergence of newer technologies like telemedicine are driving this sector to new heights. Abundant quantities of healthcare data are being accumulated each day, which is difficult to analyze using traditional statistical and analytical tools, calling for the application of Big Data Analytics in the healthcare sector. Through provision of evidence-based decision-making and actions across healthcare networks, Big Data Analytics equips the sector with the ability to analyze a wide variety of data. Big Data Analytics includes both predictive and descriptive analytics. At present, about half of the healthcare organizations have adopted an analytical approach to decision-making, while a quarter of these firms are experienced in its application. This implies the lack of understanding prevalent in healthcare sector toward the value and the managerial, economic, and strategic impact of Big Data Analytics. In this context, this chapter on “Predictive Analytics in Healthcare” discusses sources, areas of application, possible future areas, advantages and limitations of the application of predictive Big Data Analytics in healthcare.

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.