Journal of Accounting Education 43 (2018) 24–39

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Journal of Accounting Education

journal homepage: www.elsevier.com/locate/jaccedu

Main article

Infusing data analytics into the accounting curriculum: A

T
framework and insights from faculty☆
⁎
Ann C. Dzuranina, Janet R. Jonesb, Renee M. Olverac,
a
Northern Illinois University, 1425 W. Lincoln Hwy., DeKalb, IL 60115, United States
b
University of Minnesota Duluth, Labovitz School of Business and Economics, 1318 Kirby Drive, Duluth, MN 55812-3029, United States
c
Texas Christian University, Neeley School of Business, TCU Box 298530, Fort Worth, TX 76129, United States

A R T IC LE I N F O ABS TRA CT

Keywords: Understanding how to use data to formulate and solve business problems provides an opportunity
Data analytics for the accounting professional to become a forward thinking strategic partner in the organiza-
Accounting curricula tion. The challenge for accountants is to develop the skills needed to extract value from data
Professional competencies through advanced analytics. The challenge for accounting academic departments is determining
Survey research
the data analytic skills and tools that are relevant to the accounting profession and how and when
to incorporate those topics into an already full curriculum. This is especially true for accounting
programs that have separate AACSB accreditation, given that Accreditation Standard A7 requires
universities with separate accounting accreditation to include content and learning objectives
associated with data analytics and information technology skills. To address the challenges, we
propose three data analytic implementation methods: a focused approach, integrated approach,
and a hybrid approach. We present the results of a broad exploratory survey of accounting faculty
regarding which data analytic skills and tools should be taught and how, when and where these
topics should be provided to accounting students. We find support for a hybrid approach;
whereby accounting programs include both a stand-alone course emphasizing data analytic
competencies and accounting courses with data analytic competencies ingrained. We conclude
with a discussion of the support for and limitations of each of our proposed implementation
methods.

1. Introduction

Few would argue that data analytics is a “hot topic” in both business and academia. Davenport and Kim (2013) define data
analytics as the “extensive and systematic use of data, statistical and quantitative analysis, exploratory and predictive analysis, and
fact-based management to drive business decisions and actions” (p. 3). Routinely, businesses collect and use data to make decisions
regarding consumer product offerings, advertising, and performance. It is no surprise that there is an increasing need for graduates
who have data analysis skills, which has led to a call for more data analysis instruction in business degree programs. This paper
presents the results from a survey of accounting faculty regarding data analytics instruction in the accounting curriculum. Demands
from both the business community and the Association to Advance Collegiate Schools of Business (AACSB) have created an urgency
for academics to integrate data analytics instruction into an already full curriculum. This is especially true for accounting programs
that have separate AACSB accreditation, given that Accreditation Standard A7: Information Technology Skills and Knowledge for

☆
This research did not receive any specific grant from funding agencies in the public, commercial, or not-for-profit sectors.
⁎
Corresponding author.
E-mail addresses: adzuranin@niu.edu (A.C. Dzuranin), jrjones@d.umn.edu (J.R. Jones), renee.olvera@tcu.edu (R.M. Olvera).

https://doi.org/10.1016/j.jaccedu.2018.03.004
Received 30 June 2016; Received in revised form 26 March 2018; Accepted 26 March 2018
Available online 17 April 2018
0748-5751/ © 2018 Elsevier Ltd. All rights reserved.
A.C. Dzuranin et al. Journal of Accounting Education 43 (2018) 24–39

Accounting Graduates requires universities with separate accounting accreditation to include content and learning objectives asso-
ciated with data analytics and information technology skills in its curriculum. Specifically, the standard states:
Consistent with mission, expected outcomes, and supporting strategies, accounting degree programs include learning experiences
that develop skills and knowledge related to the integration of information technology in accounting and business. Included in
these learning experiences is the development of skills and knowledge related to data creation, data sharing, data analytics, data
mining, data reporting, and storage within and across organizations.
AACSB, 2013
Many AACSB-accredited universities with separate accounting accreditation are making the transition from previous AACSB
standards to the updated 2013 standards, which require faculty to implement data analytics into the accounting curriculum.1The
opportunities for using data to make decisions are not specifically identified or defined in the A7 standard, leaving many unanswered
questions regarding the needed or necessary skill sets that graduates must embody. Confusion as to what exactly data analytics is,
how data analytics can apply to accounting, what courses can or should include data analytics, and what skills and tools should be
taught are just a few of the issues facing accounting departments that have a plethora of options to infuse data analytic instruction
into the curriculum.
The primary goal of this study is to provide guidance and information regarding implementation of data analytics instruction into
the accounting curriculum. Our survey was designed to be both descriptive and prescriptive. Specifically, we developed questions to
provide insight into how accounting faculty are approaching data analytics instruction and to elicit faculty opinions regarding what,
how, where, and when data analytics should be taught. In addition to our recommendation alignment with the program’s mission, we
offer three approaches that accounting programs may consider when evaluating the implementation of data analytics: focused ap-
proach, integrated approach, or a combination of the two approaches (hybrid approach). In a focused approach the foundation of
data analytics skills is provided in a stand-alone course. An integrated approach infuses data analytic content into existing accounting
courses. A hybrid approach includes both a stand-alone data course and accounting courses with specific data analytic skills infused.
Ultimately, we provide insight regarding the pros and cons of a focused approach, integrated approach, and hybrid approach to
implementing data analytics into the accounting curriculum.
This paper contributes to academic accounting education literature by providing insights regarding how data analytics could be
implemented into the accounting curriculum. Such information will help accounting program administration by providing a synthesis
of the profession’s view of needed data analytics skills and accounting faculty’s perceptions regarding incorporation of those skills in
the accounting curriculum.
We find support for a hybrid approach to implementing data analytic competencies into the accounting curriculum. Faculty
respondents to our survey indicate both the need for a stand-alone course dedicated to data analytic skills and tools and integration of
data analytic competencies in existing accounting courses. Further, the majority of faculty report that data analytic competencies
should be included in accounting information systems and audit and assurance courses. When considering the specific data analytic
skills and tools that are of primary importance to accounting curriculum, faculty consider developing students’ mindset as the most
important. Moreover, faculty indicate that Excel is the most important software tool for providing data analytics instruction. Faculty
respondents to our survey specify methods that should be used to provide data analytic instruction include case studies and hands-on
projects are methods of providing instruction that should be used. Finally, faculty indicate that data analytics instruction should be
taught in upper-level or graduate coursework.
The remainder of the paper is organized as follows. First, we describe the focused, integrated and hybrid approaches; second, we
examine literature from academic and practice journals to develop four research questions; third, we describe our survey metho-
dology used to elicit faculty’s perceptions; fourth we present the results of our survey. Fifth, we conclude with discussion, re-
commendations and conclusions.

2. Background and proposed methods

Accounting graduates must have the skill set needed to extract value from big data through advanced analytics (PwC, 2015). The
challenge for accounting academics is determining what specific skills are necessary and how to incorporate instruction of these skills
into the accounting curriculum. Academic pedagogical literature provides guidance for accounting programs regarding best practices
for accounting curricula. For example, Lawson’s et al. (2014) competency integration model for accounting curricula proposes an
emphasis in three areas: foundational competencies, broad management competencies, and accounting competencies. It has been
used to support an integrative approach to incorporating Big Data, technology, and information systems into accounting curricula
(Sledgianowski, Gomaa, & Tan, 2017). However, pedagogical literature regarding implementation of other topics (i.e. ethical-de-
cision making) into the accounting curriculum suggests that either a stand-alone course or content integration into existing courses is
acceptable (Blanthorne, Kovar, & Fisher, 2007). We extend this approach and frame our research questions to provide guidance on a
focused approach, integrative approach, or hybrid approach to incorporating data analytics into the accounting curriculum.
When considering methodology for adopting data analytics into the curriculum, administrators should consider their

1
It is also important to note that although the A7 standard has created a sense of urgency in accounting programs that are separately accredited by the AACSB, the
importance of incorporating more data analytics into the accounting curriculum has been largely driven by market demands for greater expertise. Therefore, the need
for more data-literate accounting graduates is applicable to all accounting programs regardless of accreditation requirements.

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A.C. Dzuranin et al. Journal of Accounting Education 43 (2018) 24–39

department’s interpretation of A7, and whether faculty determine learning objectives associated with data analytics to be related to
the foundational competency of technological skills or an accounting-specific competency as defined by the Joint Curriculum Task
Force (Lawson et al., 2014). Next, we briefly discuss each of the three proposed implementation methods.

2.1. Focused approach

The focused approach to implementing data analytics into the curriculum involves developing data analytic competencies se-
parately (stand-alone) from foundational competencies, broad management competencies and accounting competencies. Accounting
departments using this approach may have stand-alone courses with learning objectives emphasizing the development of general
technology competencies, including data creation, data mining, data storage and use, and data security. To implement this strategy,
accounting program administration might leverage the expertise of faculty outside of the accounting department but within the
college of business. Alternatively, administrators may consider implementing a stand-alone course within the accounting department
that emphasizes development of the breadth of data analytic skills. Using this approach, students develop accounting competencies
separately from foundational technology skills. Moreover, accounting departments that develop a separate data analytics course may
use the data analytics course as a capstone course, thus requiring students to evoke accounting content from a variety of accounting
courses including financial reporting, cost/managerial, audit and assurance, and taxation, while developing data analytics skills and
using data mining, analysis, or visualization tools.
The focused approach has both benefits and limitations. One implementation approach is to place data analytics course following
the fundamental accounting courses such as financial reporting, audit and assurance, or taxation. One benefit is that accounting
students can develop fundamental accounting skills and knowledge before exposure to data analytics, which may require a different
skill set. In addition, using the focused approach, accounting departments can identify faculty with sufficient knowledge to teach data
analytics learning objectives, create opportunities for additional training to specified existing faculty, or recruit and hire additional
skilled faculty. Not all faculty will be required to develop knowledge and skills associated with technology competencies. A sig-
nificant limitation of this approach is that many accounting curriculums are already packed with course requirements and students
may not have room in their schedule to take a stand-alone data analytics course. Accounting programs that cannot add an additional
course to the already full curriculum, may consider an integrative approach to incorporate key elements of data analytics into the
accounting curriculum.

2.2. Integrative approach

The integrative approach involves incorporating learning objectives associated with elements of data analytics into existing
accounting courses. This allows accounting program administrators to bundle data analytic or technology competencies and ac-
counting competencies. For example, accounting programs may combine accounting information systems learning objectives, such as
database design or data flow within the business context, while developing student knowledge of extracting, transforming and
loading data from company databases into analytics software. Moreover, courses related to audit and assurance may package critical
accounting knowledge related to risk assessment with data analytic skills associated with data visualization and analysis. In fact,
several professional services firms use software that is available to students, such as IDEA, ACL, or Tableau, in the execution of their
audit or assurance work. For example, EY’s ARC has examples of how professional auditors use Tableau to assess client transactions
(Ernst & Young Foundation, 2016).
The integrative approach to incorporating data analytics into the curriculum has benefits and limitations. One significant benefit is
that accounting program administrators do not need to add a course to an already full curriculum. Additionally, students may
understand the benefit and importance of data analytics in accounting if exposed to data analytic elements throughout the accounting
curriculum. There are also significant limitations to this method. One limitation is that including content in existing courses requires
removal of existing content or modification of how that content is presented to students. As a result, fewer fundamental accounting
concepts maybe included in existing courses due to time-constraints. Another, significant limitation of this method is the adoption by
and training of faculty. Faculty may not be willing or able to participate in training or may not understand the importance of
incorporating specific data analytic skills into their courses. The integrative approach requires several faculty to be trained in data
analytic methods.

2.3. Hybrid approach

It is important to note that there is no “one size fits all” method of incorporating data analytics into the accounting curriculum.
Accounting program administration may consider a hybrid of the focused and integrative approaches. A hybrid approach allows
administration to both add a stand-alone course as well as include data analytic learning objectives in existing courses. This approach
has strengths and limitations consistent with those of the focused and integrative approaches. The integration of data analytics into
the curriculum may not be a one-time implementation. As technology changes and grows, the learning objectives that accounting
students need will also change.

3. Existing literature and research questions

While existing academic literature provides some insight regarding accountants’ use of data analytics and suggests a variety of

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A.C. Dzuranin et al.
Table 1
Review of professional literature.
Author(s)/sponsoring organization
CGMA (2016)
Forbes Insights/KPMG(Forbes Insights
2015a)
PwC (2015)
IMA(ACCA & IMA 2013)
Journal of Accountancy (Tschakert,
Kokina, Kozlowski, and
Vasarhelyi, 2016)
Forbes Insights/EY(Forbes Insights
2015b)
IMA and Robert Half (2016)
Ernst and Young Foundation (2016)
applications, tools, and potential limitations or consequences (e.g., Cao, Chuchyla, & Stewart, 2015; Krahel & Titera, 2015;
Vasarhelyi, Kogan, & Tuttle, 2015), a review of the professional literature may prove to be more helpful in curricula development.
Specifically, the professional literature examines data analytic topics from a variety of focus areas and provides necessary skills for
accountants in managerial, audit, tax, advisory or other key roles (see Table 1). Three themes emerge from the literature. First,
Title of article
Business Analytics and Decision
Making – The Human Dimension
A Focus on Change
Data driven. What students need to
succeed in a rapidly changing
business world
Big Data. Its Powers and Perils
The Next Frontier in Data Analytics
Analytics: Don’t Forget the Human
Element
Building a Team to Capitalize on
the Promise of Big Data.
Competency Framework: The
analytics mindset
Journal of Accounting Education 43 (2018) 24–39
Focus area Skills identified
Managerial Accounting • Curiosity (the ability to adapt a probing and
questioning stance)
• Ability to work with data
• Understand the business context.
• Ability to think in systems
• Ability to use visualization tools and
storytelling to communicate results.
Auditing • Investigative financial skills
• Understanding of data & analytics
• Critical thinking and judgment
• Communication skills
Audit, Tax, Risk • Core accounting knowledge skills
Management, and
Consulting
• Ability to research and identify anomalies and
risk factors in underlying data
• Mine new data sources
• Understand
non-relational
databases – both relational and
• Ability to use statistics, visualization tools,
optimization methods, machine learning, and
predictive analytics
• Identify and frame key business decisions
• Extract data and run appropriate analytics to
generate insights
Managerial and Financial • Can ask the right questions
accounting professionals • Can use predictive analytics tools
• Can use statistical and analytical tools to
understand the meaning of data and
communicate the findings
• Can use visualization tools to communicate and
build dashboards.
All CPAs • Understand data and how to manipulate it
• Can identify key questions to be answered and
understands the business data flow within the
business context
• Analytical mindset – inquiring nature and
intellectual curiosity.
All Accounting • Statistical proficiency
professionals. • Data mining
• Visualization and reporting
• Data extraction and transformation
• Data quality and profiling
• Data architecture
Accounting and Finance • Identify key data trends
professionals.. • Data mining and extracting skills
• Operational analysis
• Technology acumen
• Statistical modeling and data analysis
• Communication skills – verbal and written
All Accounting • Ability to ask the right questions
Professionals • Ability
data
to extract, transform and load relevant
• Ability to apply appropriate data analytics
techniques
• Ability to interpret and share the results with
stakeholders.
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A.C. Dzuranin et al. Journal of Accounting Education 43 (2018) 24–39

accountants need to be able to ask the right questions (critical thinking skills); second, they need to understand data and perform
appropriate analyses; and third, they need to be able to communicate the results of the analyses. Next, we discuss our research
questions which focus on data analytic skills and tools, curriculum placement, best practice teaching methods, and when data
analytics should be included in the accounting curriculum.

3.1. Which data analytics skills and tools should be taught?

The professional accounting literature highlights many data analytics skills and tools. (See full list of professional literature and
references in Table 1). For example, the Ernst and Young Foundation (2016) identifies four skills important for all accounting
professionals. These four skills emphasize developing accountants’ ability to ask data-driven questions; extract, transform, and load
relevant data between information systems and software used to analyze data; analyze data using relevant statistical techniques and
software; and effectively interpret and communicate results. PwC (2015) identifies similar skills but also includes developing ac-
countants’ ability to research and identify anomalies and risk factors in underlying data, mine new data sources, and understand
relational and non-relational databases. While there is commonality among the professional literature, there is not authoritative
prescriptive guidance identifying the necessary or sufficient skills that accounting professionals must develop for data analytic
success in the profession.
There are many software options when performing data analysis. The professional literature indicates, for example, that ac-
counting professionals should include skills regarding visualizing data for trends and patterns (i.e. Ernst & Young Foundation, 2016)
and use statistical and analytical tools to understand the meaning of data (ACCA & IMA, 2013). Table 1 also summarizes professional
literature suggestions for software tools that professionals use when performing data analysis. Therefore, our first research question
investigates the uncertainty regarding the skills and tools that should be included in accounting instruction.

Research Question 1: Which data analytics skills and tools should be taught?

3.2. Where should data analytics be taught?

Accounting program administrators have a variety of choices regarding where data analytic content should be delivered to stu-
dents and who should be tasked with providing this content to accounting students. We consider whether data analytics skills and
tools should be included as a stand-alone course (focused approach) or through integration in existing accounting courses (integrated
approach). There is also the possibility to include a stand-alone course and integration in existing courses (hybrid approach).
Accounting programs taking a focused approach may consider developing a stand-alone course inside or outside of the depart-
ment of accounting. A stand-alone course allows students to focus their development on the foundational competency of technology
use and analytics as a tool for career success. The ability to apply concepts and techniques across different functional areas is critical
for success not only for the individual accountant but also for the organization. Suggestions for integrating data analysis topics and
skills using a focused approach are provided in Table 2.
Accounting programs taking an integrative approach2 may consider adding data analytic elements and topics to a variety of
courses in the existing accounting curricula. Too often accounting courses become siloed, thus depriving students of the opportunity
to practice applying their competencies across functions. Integrating data analytics across the accounting curriculum can help to
address this issue (Lawson et al., 2014; Porter & McKibbin, 1988). Table 3 provides suggestions for an integrated approach (see
Table 3).
Feedback related to the above discussed issues might provide guidance to readers engaging in curriculum development.
Specifically, questions addressing where data analytics should be incorporated, as well as information about where respondents are
actually incorporating data analytics, are the basis for the following research question.

Research Question 2: Where in the curriculum should data analytics be taught?

3.3. How should data analytics be taught?

There are two views regarding the use of emerging technologies (such as Tableau, Qlik, or IBM Watson3) in data analytic in-
struction. One view suggests that data analytics topics and learning objectives expand beyond the use of emerging technologies.
Instead, it encompasses broader topics and emphasizes development of critical thinking skills and the incorporation of data to inform
decision-making. In fact, Forbes Insights (2015a) states: “Audit professionals can deliver the most value by focusing not on individual
tools or the extraction of data, but rather on the application of professional judgment resulting from the enhanced information made
available by technology (p.3).” From an AIS perspective, it is recommended to teach concepts first, and tools second (Krahel &
Vasarhelyi, 2014). This argument suggests that requiring accounting students to learn emerging technologies is less important than
encouraging them to incorporate data and analysis into decision-making.
An alternative view is that data analytics must include the introduction of emerging technologies such as Tableau, Qlik, or IBM

2
See Sledgianowski et al. (2017) for specific details on integrating Big Data, technology, and information systems into various accounting course subjects.
3
Tableau and Qlik are commonly used data visualization software packages used in practice and business.

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A.C. Dzuranin et al. Journal of Accounting Education 43 (2018) 24–39

Table 2
Suggested topics and skills by course for a focused approach.
Course Topics and skills

Business Analytics (provided outside the Accounting department) • Understanding

o Types of data
data

o Retrieving data (Extract)

o Cleaning data (Transform)
o Loading data (Load)
• Analysis skills
o Descriptive statistics
o Predictive statistic
o Prescriptive statistics
• Communication skills
o Creating meaningful dashboards to convey
information
o Creating stories to convey results

Capstone course (provided within the Accounting Department) • Critical thinking

o Asking the right questions
o Identifying issues
o Ability to identify data needed to address the questions
• Understanding data
o Types of data
o Retrieving data (Extract)
o Cleaning data (Transform)
o Loading data (Load)
• Analysis skills
o Descriptive statistics
o Predictive statistics
o Prescriptive statistics
• Communication skills
o Creating meaningful dashboards to convey information
o Creating stories to convey results

Watson (Coyne, Coyne, & Walker 2016). The data available for analysis and inclusion in decision-making is too large to be used in
Excel or other traditional legacy software; therefore, it is necessary for students to be able to use a variety of software.
Furthermore, we believe delivery of data analytic skills and tools in a manner that will provide students the opportunity to learn
these concepts is necessary. In addition to considering the use of emerging technologies, we also consider how faculty can effectively
deliver data analytic content. For example, we question whether faculty consider the use of case-studies, vignettes, hands-on projects,
or classroom lecture as a preferred method for teaching data analytic topics. This leads to our third research question.

Research Question 3: How should data analytics be taught?

3.4. When should data analytics be taught?

Determining when to teach data analytics is not a trivial decision. Many factors come into play (course and faculty availability,
credit hours available, or existing defined curriculum plans) and will be different for each university. We consider whether the
progression of data analytic coursework should begin (or conclude) with a stand-alone course emphasizing data analytic topics
(focused approach). However, many universities require only one statistics course and many require only a basic computer course
covering Microsoft office products and typically will not include any programming. Program administrators may wish to reconsider
the content of these courses, to provide more in-depth coverage of data analytic topics. Alternatively, an integration of accounting
and data skills (integrative approach) may better meet the needs of the department mission. For example, Goh (2017) suggests that
universities design accounting courses with a focus on data skills and foster interactions between accounting and computer fields.
There is also the possibility to include a stand-alone course early in the curriculum and continue with integration in existing ac-
counting courses later in the curriculum. For example, in its 2015 white paper “Data Driven: What students need in a rapidly
changing business world,” PwC suggest four levels of focus in the curriculum. The first level would require introductory courses in
computing and statistics in years one or two of the business core, followed by intermediate-level computing/statistics courses
completed by year three. The third level would require data analytics applications in all accounting-major courses in years three and
four of the undergraduate curriculum. Level four calls for advanced computing/ statistics applied in all master’s level accounting
courses. So, the dilemma for many program administrators is when to incorporate more analytics content into their degree programs.
This leads to our last research question.

Research Question 4: When should data analytics be taught?

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A.C. Dzuranin et al. Journal of Accounting Education 43 (2018) 24–39

Table 3
Suggested topics and skills by course using the integrated approach.
Course Topics and skills

Accounting Information Systems • Understanding

o Types of data
data

o Databases – relational and non-relational

o Retrieving data (Extract)
o Cleaning data (Transform)
o Loading data (Load)
• Understand the business data flow within the business context
• Critical thinking skills
o Ability to identify data needed to answer relevant questions
o Ability to assess the reliability, completeness, and security of data

Auditing • Critical thinking skills

o Asking the right questions/identifying issues
o Ability to research and identify anomalies
o Ability to identify data needed to address the questions/issue
• Analysis skills
o Sampling
o Descriptive statistics
• Communication skills
o Written communication of results
o Oral communication of results

Financial Accounting • Critical thinking

o Asking the right questions
o Identifying issues
o Ability to identify data needed to address the questions
• Analysis Skills
o Financial statement analyses
▪ Ratios
▪ Trends
▪ Comparisons
o Descriptive Statistics
• Communication Skills
o Written communication of results
o Oral communication of results

Management/Cost Accounting • Critical thinking skills

o Asking the right questions/identifying issues
o Ability to research and identify anomalies
o Ability to identify data needed to address the questions/issue
• Analysis skills
o Descriptive statistics
o Predictive statistics (spreadsheet modeling and regression models)
▪ Budgeting
▪ Forecasting
▪ What-if-Scenarios
o Prescriptive statistics
▪ Optimization models
▪ CVP models
• Communication Skills
o Written communication of results
o Oral communication of results

Tax • Critical thinking skills

o Asking the right questions/identifying issues
o Ability to research and identify anomalies
o Ability to identify data needed to address the questions/issue
• Analysis skills
o Descriptive Statistics
o Trends
o Comparisons
• Communication Skills
o Written communication of results
o Oral communication of results

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A.C. Dzuranin et al. Journal of Accounting Education 43 (2018) 24–39

Table 4
Respondent’s individual and institution demographics.
Individual respondent demographics

Panel A: Respondent position Number %

Instructor 9 3.37%
Assistant professor 23 8.61%
Associate professor 107 40.07%
Full professor 96 35.96%
Non-tenure track professor 15 5.62%
Other 10 3.75%
Non-response 7 2.62%

Total 267 100.00%

Panel B: Primary teaching area

Financial reporting 78 29.21%
Managerial/cost accounting 42 15.73%
Taxation 24 8.99%
Audit and assurance 39 14.61%
Accounting information systems 67 25.09%
Other 10 3.75%
Non-response 7 2.62%

Total 267 100.00%

Panel C: Incorporation of data analytics into their courses

Yes 145 54.31%
No 115 43.07%
Non-response 7 2.62%

Total 267 100.00%

Panel D: Knowledgeable regarding data analytics

Extremely knowledgeable 15 5.62%
Very knowledgeable 36 13.48%
Moderately knowledgeable 128 47.94%
Slightly knowledgeable 68 25.47%
Not knowledgeable at all 13 4.87%
Non-response 7 2.62%

Total 267 100.00%

Panel E: Highest level of education

PhD 231 86.52%
MBA or Master's Degree 22 8.24%
Undergraduate Degree 1 0.37%
Other 5 1.87%
Non-response 8 3.00%

Total 267 100.00%

Panel F: Gender
Male 158 59.18%
Female 94 35.21%
Prefer not to respond 7 2.62%
Non-response 8 3.00%

Total 267 100.00%

Respondent institution descriptive statistics

Panel G: Type of University
Liberal Arts 27 10.11%
Primarily undergraduate program focus 37 13.86%
Undergraduate and graduate program focus 193 72.28%
Other 3 1.12%
Non-response 7 2.62%

Total 267 100.00%

(continued on next page)

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A.C. Dzuranin et al. Journal of Accounting Education 43 (2018) 24–39

Table 4 (continued)

Panel H: Institution Support Structure

Public 170 63.67%
Religiously affiliated private 54 20.22%
Non-religiously affiliated private 36 13.48%
For-profit 0 0.00%
Other 0 0.00%
Non-response 7 2.62%

Total 267 100.00%

Panel I: Accreditation
AACSB - college of business 242 90.64%
AACSB - separate department of accounting accreditation 148 55.43%
NCA_HCl 6 2.25%
SACS 9 3.37%
ACBSP 1 0.37%
IACBE 1 0.37%
Non-response 7 2.62%

Total NA NA

Panel J: Institution degrees offered

Associate’s degree 10 3.75%
Bachelor of Science degree 198 74.16%
Bachelor of Arts degree 72 26.97%
Master's of Accounting 197 73.78%
Master's of Business Administration 183 68.54%
Master's of Information Systems 51 19.10%
Ph.D. 68 25.47%
Non-response 7 2.62%

Total NA NA

Panel K: Size of accounting department

0–5 accounting faculty 34 12.73%
6–10 accounting faculty 80 29.96%
11–20 accounting faculty 107 40.07%
more than 21 accounting faculty 39 14.61%
Non-response 7 2.62%

Total 267 100.00%

Panel L: Department of accounting integrated data analytics into accounting curriculum

Yes 112 41.95%
No 60 22.47%
In-process 95 35.58%
Non-response 0 0.00%

Total 267 100.00%

4. Methodology

To investigate the research questions, we developed an online survey utilizing Qualtrics and solicited responses from accounting
educators listed in the online Hasselback Directory of Accounting Faculty (www.hasselback.org), which result in a total of 5377
faculty/e-mail combinations. During May and June of 2017, a total of 5372 individualized emails containing unique links to the
survey were sent requesting participation in our survey (4 duplicate emails were eliminated). Three follow-up emails were sent 10,
30, and 35 days after the original email. Of the original distribution, 542 were undeliverable, and 133 respondents responded as not
being the intended recipient.4 A total of 4698 qualified subjects received the sample. Of these, 407 subjects initiated the survey
(8.7%). We eliminated 140 incomplete responses (97 addressees opened the survey but did not answer any questions). In total, 267
usable surveys were received, representing a 5.7 percent response rate.5
Although the response rate may seem low, it is important to note that we opted to survey all faculty rather than a sample, so we
could be sure to reach the broadest audience. Data analytics can be applied to many areas of accounting and we did not know a priori

4
The majority of respondents indicating they were not the intended recipient were retired accounting faculty.
5
We note that the survey stated a completion time of approximately 10 min, however average completion time was 24 min. The length of time to complete the
survey may have contributed to our low response rate.

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A.C. Dzuranin et al. Journal of Accounting Education 43 (2018) 24–39

which faculty (AIS, Audit, Financial, Managerial, Tax) or type of faculty (Instructor, Tenure-track, Tenured, Non-tenure track, or
other university specific category) would have an opinion regarding the topic. It is not surprising that many faculty who received the
survey may not have felt they had the expertise or knowledge regarding data analytics to answer the survey questions.
Similar to prior research, we compared the early respondents to the late respondents for nonresponse bias (Blanthorne et al.,
2007). We performed tests comparing means and frequency distributions for the early responders to our survey with the late re-
sponders.6 Of the 67 items compared only 3 were significantly different at the 5 percent confidence level.7
As mentioned, a total of 267 participants responded to our survey. Table 4 presents a summary of the respondent demographic
information including displaying demographic measures about the respondents’ institution (e.g. the type of university support,
university and department accreditation, size of institution, and degrees offered by institution). Notable respondent demographics
include: 158 (59.2%) respondents are male and 94 (35.2%) female; 7 (2.6%) indicated a preference not to respond, and 8 (3.00%) did
not respond to the question identifying gender. Survey respondents are primarily associate (n = 107, 40.1%) or full (n = 96, 36.0%)
professors. With respect to respondent’s primary teaching area the majority of the respondents indicate that their primary teaching
areas is either financial reporting (n = 78; 29.2%) or accounting information systems (n = 67; 25.1%). With respect to respondent’s
knowledge regarding data analytics, 128 (47.9%) respondents indicate that they are moderately knowledgeable regarding data
analytics and 145 (54.3%) report that they incorporate data analytics into their courses.
In addition to respondent demographics, we also note differences in respondent’s institutions. With respect to the type of in-
stitution in which the respondent is associated, 170 (63.67%) are employed by a public university, 54 (20.2%) are employed by a
religiously affiliated private university, and 36 (13.5%) are employed by a non-religiously affiliated private university. The majority
of respondents’ college of business is AACSB accredited (n = 242, 90.6%), of those, only 112 (42.0%) indicated that their department
of accounting has integrated data analytics into the accounting curriculum.

5. Survey findings

5.1. Which data analytics skills and tools should be taught?

To investigate which data analytic skills and tools that should be taught to accounting students, we ask participants two questions
eliciting their insight regarding which skills and tools are most important to include in the data analytic component of the accounting
curriculum. The first question relates to the overall and broad data analytic skills provided in professional literature and summarized
in Table 1. The second question asks participants to consider the software tools to which students should be exposed.
With respect to broad overall data analytics topics, we ask participants to rank in the order of importance five skills identified in
the professional literature as being associated with data analytics, where 1 = most important and 5 = least important.8 We present
the five skills in Table 5 along with mean, standard deviation, and overall ranking of each of the five data analytics topics.
The majority of participants (n = 208, 77.9%) indicate that the most important data analytic skill is developing students’ ability
to ask questions that can be answered using data. This result is consistent with that of the professional literature and suggests that the
foundational competencies of analytical thinking and problem solving should be emphasized in the accounting curriculum. With this
information, accounting program administrators might place emphasis on developing learning objectives related to the critical
thinking skills necessary to solve business problems using data. Respondents rank the development of students’ ability to effectively
communicate processes and outcomes of data analytics as the second most important topic in data analytics education (n = 105,
39.3%). This result is also in line with the professional literature and reinforces the importance of Lawson et al.’s (2014) identification
of communication as a fundamental concept in the competency framework for accounting education.9 We note that the rankings for
the remaining three skills associated with data analytics do not provide a clear indication of their importance to faculty.
The second question associated with the consideration of which skills and tools should be included in data analytics instruction
asks participants to rank the importance of students’ exposure to software tools. Respondents rank the following software tools:
Microsoft Excel, database software packages (e.g., Microsoft Access), audit analytical software packages (e.g., IDEA, ACL), statistical
programming packages (e.g., IBM SPSS, SAS), data visualization packages (e.g., Tableau, Qlik, Microsoft BI), and other programming
language (for example, R, visual basic) where 1 = the most important and 6 = the least important.10 Table 6 presents the mean,
standard deviation, and ranking of the software tools by faculty respondents.
Most participants rank student exposure to Microsoft Excel as the most important software tool (n = 211, 79.0%). Interestingly,

6
We identified those responding on the first day of the survey as early responders and those responding during the last 3 days of data collection as late responders.
Forty-seven participants were considered late responders therefore the first 47 participants were considered early responders.
7
In the question regarding the importance of software tools, 39% of early responders ranked the importance of data visualization third whereas 27% of late
responders ranked data visualization tools third. The other differences were in the question regarding when data analytics should be taught in the curriculum. Late
responders were more likely to agree that analytics should be integrated into all accounting coursework than early responders (42.6% vs 25.5%). Only 2.1% of late
responders and 25% of early responders felt that data analytics instruction should be included in freshman and sophomore classes. In the question regarding the
importance of software tools, 39% of early responders ranked the importance of data visualization third whereas 27% of late responders ranked data visualization tools
third. The other differences were in the question regarding when data analytics should be taught in the curriculum. Late responders were more likely to agree that
analytics should be integrated into all accounting coursework than early responders (42.6% vs 25.5%). Only 2.1% of late responders and 25% of early responders felt
that data analytics instruction should be included in freshman and sophomore classes.
8
For each respondent, we randomized the order of the items presented in the question.
9
The AICPA Pre-Certification Core Competency Framework also includes communication as a professional competency (AICPA, 2018).
10
For each respondent, we randomized the order of the items presented in the question.

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A.C. Dzuranin et al. Journal of Accounting Education 43 (2018) 24–39

Table 5
RQ 1: Which data analytic skills and tools should be taught? Respondent rank order of the importance of data analytic topic.
Respondent’s rank order and percentage of respondents with consistent Overall
ranking analysis

Participant responses n = 267 # (%) Ranked

# (%) Ranked 2nd 3rd 4th 5th Mean (sd)

most important

Developing student’s data analytics mindset (critical thinking 208 31 14 5 9 1.41

skills), which means development of students’ ability to ask (77.90%) (11.61%) (5.24%) (1.87%) (3.37%) (0.93)
questions that can be answered using data.
Developing students’ ability to effectively communicate 6 105 77 41 18 2.70
processes and outcomes of data analytics processing (2.25%) (39.33%) (28.84%) (15.36%) (6.74%) (1.05)
Developing students’ software adaptability, which means 8 29 62 71 97 3.82
exposing students to software products other than Excel (3.00%) (10.86%) (23.22%) (26.59%) (36.33%) (1.12)
Developing students’ ability to use statistics in analyzing data. 19 48 62 69 69 3.45
(7.11%) (17.98%) (23.22%) (25.84%) (25.84%) (1.24)
Developing student’s ability to extract, transform, and load 26 54 52 81 74 3.61
structured or unstructured data into software analysis (9.74%) (20.22%) (19.48%) (30.34%) (27.72%) (1.15)
packages

Participants ranked each of the above five items where 1 = the most important and 5 = the least important. The items in the question were
randomized for each participant.

Table 6
RQ1: Which data analytics skills and tools should be taught? Respondent rank order importance of students exposure to software tools.
Respondent’s rank order and percentage of respondents with consistent ranking Overall
analysis
Participant responses n = 267 # (%) Ranked
# (%) Ranked 2nd 3rd 4th 5th 6th Mean
most important (sd)

Microsoft Excel 211 17 18 10 6 5 1.49

(79.03%) (6.37%) (6.74%) (3.75%) (2.25%) (1.87%) (1.12)
Data visualization packages (for 19 72 54 69 47 6 3.27
example, Tableau, Qlik, Microsoft (7.12%) (26.97%) (20.22%) (25.84%) (17.60%) (2.25%) (1.29)
BI)
Audit analytical software packages 21 63 72 57 37 17 3.29
(for example, IDEA, ACL) (7.87%) (23.60%) (26.97%) (21.35%) (13.86% (6.37%) (1.35)
Database software (for example, 10 78 66 55 46 12 3.32
Microsoft Access) (3.75%) (29.21%) (24.72%) (20.60%) (17.23%) (4.49%) (1.28)
Statistical programming packages (for 5 30 51 67 105 9 3.99
example, IBM SPSS, SAS) (1.87%) (11.24%) (19.10%) (25.09%) (39.33%) (3.37%) (1.16)
Other programming languages (for 1 7 6 9 26 218 5.64
example, R, visual basic) (0.36%) (2.61%) (2.25%) (3.37%) (9.73%) (81.65%) (0.91)

Participants ranked each of the above five items where 1 = the most important and 6 = the least important. The items in the question were
randomized for each participant.

participants rank other programming languages such as R or visual basic as the least important software tool for student exposure
(n = 218, 81.7%). However, the remaining rankings suggest there is disparity among respondent faculty regarding the importance of
exposing students to database software, audit analytical software, data visualization software, or statistical programming packages.
These results may reflect the undefined uses of these technologies in the accounting profession and/or the lack of understanding
among faculty as to what software tools are being used in the profession. The professional literature does not speak to the need to
know specific software tools but instead mentions categories of tools such as visualization software.
Reviewing the responses from both items regarding which data analytic skills and tools should be included in accounting cur-
ricula, we note that respondents support learning objectives associated with critical thinking and the use of data in decision-making.
Ultimately, these learning outcomes might be met using technologies already included in accounting coursework– primarily
Microsoft Excel. However, faculty deemphasize the importance of exposing and introducing students to programming languages
outside of audit analytical software, statistical programming packages, data visualization packages, or database software. This could
be a result of the emerging nature of the accounting profession’s use of these tools or the lack of authoritative guidance requiring the
use of certain tools in the field.

5.2. Where should data analytics be taught?

We examine multiple dimensions concerning where data analytics should be taught to accounting students. Our survey included

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four questions regarding where data analytics should be included in the accounting curriculum. To elicit normative consideration of
this topic, we consider whether data analytics should be a separate course or courses or incorporated into existing accounting courses.
We also consider which department or college should offer the course(s), which course(s) should incorporate data analytics, and the
type of faculty that should provide data analytics instruction to accounting students. Table 7 presents aggregate responses from
faculty regarding where data analytics instruction should be provided to accounting students.
To gain insight regarding whether data analytics should be a separate course or courses (focused approach), integrated into
existing accounting courses (integrated approach), or a combination of both (hybrid approach) we ask participants to respond “yes”
or “no” to a series of four statements.11 It is important to note that respondents could select one, more than one, or all of the
statements.
Faculty in support of a focused approach are likely to select “yes” to the statements indicating that data analytics should be a
separate course in the business school, accounting department, or outside the school of business but would not indicate that elements
of data analytics should be present in almost every accounting course. We note that 21.4% (n = 57) participants support a focused
approach. Most respondents indicating that data analytic skills and tools should be included in a separate course favor a course
outside of accounting, but in the business school (n = 20, 7.5%) over a separate course in accounting (n = 8, 3.0%). We note that
participants indicate that data analytic content may be included in courses outside of the business school, however no respondent
suggests a focused approach with only a separate course outside of the business school and only one participant suggested a focused
approach with separate data analytic courses in the accounting department and outside the business school.
Faculty in support of an integrated approach are likely to select “yes” to only the statement “elements of data analytics should be
present in almost every accounting course” and “no” to statements suggesting separate courses in the accounting department,
business school or outside the business school. We note that 8.6% (n = 23) respondents are in favor of an integrated approach to
incorporating data analytic topics into the accounting curriculum. Finally, we examine faculty support for a hybrid approach to data
analytic integration. Respondents in favor of a hybrid approach are likely to indicate “yes” to the statement “elements of data
analytics should be present in almost every accounting course” and at least one of the statements regarding the use of a separate
course. We note the majority of faculty support a hybrid approach (n = 183, 68.5%).
To gain insight regarding the departments that should offer data analytics instruction to accounting students, we ask participants
a binary question about whether students should receive data analytics instruction in the accounting department, information sys-
tems department, computer science department and statistics department. Participants respond yes or no to each question. As a
result, participants could select all the departments as appropriate to provide data analytics instruction to accounting students. In
untabulated results, we find that 89.9% (n = 240) of respondents indicate that the accounting department should be responsible for
providing data analytics education, while 79.8% (n = 213) indicate that the information systems department should be responsible.
Moreover, 71.2% (n = 190) of respondents indicate both the accounting department and the information systems department should
be responsible for providing data analytics education to accounting students. About half of the respondents (53.9%, n = 144) indicate
that the statistics department should be responsible for providing data analytics education to accounting students. Only about one
fifth of the respondents (21.7%, n = 58) indicate that the computer science department should provide data analytics education to
accounting students. These results suggest that accounting faculty anticipate maintaining data analytics learning objectives within
the accounting or information systems departments of their college of business.
To investigate the course or courses that should include data analytics content, we ask participants to select the course or
combination of courses in which they believe should include data analytics instruction. Table 7, Panel B reports the list of all courses
the respondents could select and the results of their responses. We note that the majority of respondents (90.6%, n = 242) indicate
that data analytics should be incorporated into the audit and assurance courses. Following closely behind, 89.5% (n = 239) of
respondents affirm that accounting information systems courses should include data analytics topics. Over seventy percent (71.2%
n = 190) of participants indicate that data analytics should be included in managerial/cost accounting courses.
To gain insight regarding who should provide data analytics instruction to accounting students, we ask participants to indicate to
what extent they agree or disagree with a series of statements regarding who should teach data analytics topics, where 1 = strongly
agree and 5 = strongly disagree. Responses, which are provided in Table 8 along with summarized results, suggest that only faculty
with sufficient training in data analytics should teach data analytics topics. It is important to note that this item did not include the
department of the faculty that should provide instruction. However, when combined with the question regarding where data analytic
skill sand tools should be taught, it may be seen that trained faculty in the accounting or information systems departments should
provide data analytics instruction.

5.3. How should data analytics be taught?

To address this research question, we seek information on two distinct issues related to how to teach data analytics: the use of
emerging technologies and educational techniques. To evaluate the need for emerging technologies to teach data analytics we ask
participants to indicate the degree to which they believe data analytics can be taught without the use of technologies such as Tableau,

11
The four statements to which faculty could respond are as follows: “Elements of data analytics should be present in almost every accounting course”, “Data
analytics should be a separate course in the business curriculum, but not necessarily accounting”, “Data analytics should be a separate course in the accounting
curriculum”, or Data analytics should be a separate required course provided to accounting students from faculty outside the school of business.” Statement order was
randomized for each participant.

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A.C. Dzuranin et al. Journal of Accounting Education 43 (2018) 24–39

Table 7
RQ 2: Where should data analytics instruction be provided?
Participants responding “yes” to each statement

Focused approacha # %
Separate course only– business school, accounting department or outside of business 57 21.35%
Separate course only– course only in business school 20 7.49%
Separate course only– course only in accounting department 8 3.00%
Separate course only– course in business school and course in accounting department selected (but course 26 9.74%
outside of business not selected)
Separate course only– both accounting department and outside of business (but course in business school not 1 0.37%
selected)
Separate course only– selected all - business school, accounting department, and outside of business 2 0.74%
Integrated approachb
Included in almost all accounting courses - only 23 8.61%
Hybrid approachc
Included in almost all accounting courses and separate course in accounting, business, or outside of business 183 68.54%

Panel B: Accounting course or combination of courses that should offer data analytics instruction # %
Audit and assurance courses 242 90.64%
Accounting information systems courses 239 89.51%
Separate data analytics courses 194 72.66%
Managerial/cost accounting courses 190 71.16%
Financial reporting courses 134 50.19%
Taxation courses 86 32.21%
Audit and assurance course & accounting information systems courses 226 84.64%
Audit and assurance course, accounting information systems courses and separate data analytics course 161 60.30%

Faculty respondents select one, more than one, or all the four statements associated with where data analytic topics should be included. Therefore,
we report results for the combination of categories that contribute directly to the focused, integrated and hybrid approaches.
a
Faculty in support of the focused approach select “yes” to statements regarding a separate course for data analytic instruction but indicate “no”
to the statement “elements of data analytics should be present in almost every accounting course.”
b
Faculty in support of the integrated approach select “yes” to the statement “elements of data analytics should be present in almost every
accounting course” but “no” to all statements regarding including a separate course for data analytic instruction whether in the accounting de-
partment, business school, or outside the business school.
c
Faculty in support of the hybrid approach select “yes” to the statement “elements of data analytics should be present in almost every accounting
course” and “yes” to one or more of the three statements regarding including a separate course for data analytic instruction whether in the
accounting department, business school, or outside the business school.

Table 8
Who should provide data analytics instruction to students?
Mean (std)

Only faculty with sufficient training in data analytics should teach data analytics topics. 1.94 1.07
Teams of accounting faculty and information systems faculty should teach data analytics topics 2.16 0.97
Statistics faculty should teach data analytics topics. 2.71 1.24
Computer science faculty should teach data analytics topics. 3.27 1.25
Any accounting faculty can teach data analytics 3.43 1.36
Any accounting faculty should teach data analytics, except for me. 4.47 0.92

Respondents were asked to rate each item on a 1 (strongly agree) to 5 (strongly disagree) scale. Therefore, a lower mean indicates stronger
agreement.

IDEA or other statistical packages12 where 1 = strongly agree and 5 = strongly disagree. A higher means suggests that data analytics
should be taught with the use of emerging technologies. Further, participants also have the option of providing text comments
regarding their consideration of the use of emerging technologies. Overall accounting faculty responses indicate somewhat dis-
agreement with the statement that data analytics can be taught without the use of emerging technologies (mean = 3.6, sd = 1.3).13
To further understand this finding, we examine participant responses in several demographic categories. In untabulated results, we
note that there is no difference in participants’ consideration of emerging technologies regardless of their gender, faculty position,
years of experience teaching accounting students, or self-reported rate of knowledge regarding data analytics. However, we note that
participants’ primary area of teaching influenced their consideration of emerging technologies. Interestingly, there is a significant

12
Participants respond to the item “To what extent do you agree that data analytics topics can be taught without the use of emerging technologies such as Tableau,
IDEA, or other statistical packages?” where 1 = strongly agree and 5 = strongly disagree. Therefore, a higher mean suggests that respondents indicate that data
analytic topics should be taught with the use of emerging technologies.
13
We examine whether the mean response differs from the neutral value, which for this item is 3.0. Findings indicate that the mean response is significantly
different from the neutral value (p = 0.000, df = 266, t = 7.204).

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A.C. Dzuranin et al. Journal of Accounting Education 43 (2018) 24–39

Table 9
RQ3: How should data analytics topics be taught to accounting students?
N = 267 Mean Std

Data analytics topics should be taught using case studies 1.91 0.86
Data analytics topics should be taught using hands-on projects 1.34 0.57
Data analytics should be taught using vignettes 2.21 0.83
Data analytics should be taught using classroom lecture 2.66 1.11
Data analytics should be taught using articles and other readings 2.57 0.96
Data analytics should be taught using real-world practicum where students perform data analysis for companies 2.13 0.98

Respondents were asked to rate each item on a 1 (strongly agree) to 5 (strongly disagree) scale. Therefore, a lower mean indicates stronger
agreement.

difference in the consideration of emerging technologies between faculty whose primary teaching area is AIS (mean = 4.0, sd = 1.2)
and those whose primary teaching area is financial reporting (mean = 3.4, sd = 1.3, p < 0.01). There is also a significant difference
between faculty whose primary teaching area is Audit and Assurance (mean = 3.9, sd = 1.2) and managerial or cost accounting
(mean = 3.3, sd = 1.3, p < 0.01). These significant differences could be the result of the source of professional literature regarding
data analytic instruction and the tools recommended by professional organizations. For example, EY’s ARC provides multiple case
studies using Tableau, Access or Excel that are tailored to auditing courses (Ernst & Young Foundation, 2016).
We review participants’ text comments and note several respondents indicate that hands-on approaches to learning data analytics
concepts require the use of technologies applied in the accounting profession. Many faculty indicate the importance of teaching skills
that are transferable to whatever software package students will use in their careers and remaining as current as possible in the use of
technology in the classroom. Moreover, many faculty indicate that Excel is a powerful tool and includes analytics functions that can
reinforce the theoretical development of data analytic skills.
To gain an understanding of which teaching methods faculty believe should be used to teach data analytics, we ask participants to
consider the use of case studies, vignettes, classroom lecture, articles and other readings, or real-world practicum as appropriate
methods for data analytics instruction. Specifically, we ask participants to indicate to what extent they agree/disagree with a series of
statements regarding how (what methods) should be used to deliver data analytics content to accounting students. Table 9 provides
each of the statements provided to participants as well as the mean and standard deviation for the responses. In the aggregate,
respondents slightly favor using case studies (mean = 1.9) and hands-on projects (mean = 1.3) over vignettes, lecture, real-world
practicum, and other readings.

5.4. When should data analytics be taught?

We investigate when accounting students should be exposed to data analytics learning objectives using a series of statements
regarding the timing of when data analytics content should be provided to accounting students. We consider four options for the
timing of data analytics education. Respondents used a scale where 1 = strongly agree to 5 = strongly disagree for following
statements: (a) Data analytics should be taught in lower-level (freshman and sophomore) undergraduate coursework, (b) Data
analytics should be taught in upper-level (junior- and senior-level undergraduate coursework, (c) Data analytics should be taught in
graduate coursework, and (d) Data analytics should be integrated into all accounting coursework. Respondents also can explain their
answers using text comments regarding their identification of when data analytics skills and tools should be included in the ac-
counting curriculum.
Results are presented in Table 10 and indicate that respondents are in favor of introducing data analytics in upper-level un-
dergraduate or graduate-level coursework. Upon review of respondent text comments, we note that several participants state data
analytics should be incorporated across the curriculum, while others assert that data analytics might be introduced early in the
undergraduate curriculum and more advanced skills could be incorporated into upper-level undergraduate and graduate coursework.
More than one respondent indicates that data analytics should be included early in the curriculum but not at the expense of fun-
damental accounting concepts.

Table 10
RQ4: When should data analytics skills and tools be included in the accounting curriculum?
n = 267
Mean Std

Data analytics should be taught in graduate coursework 1.33 0.67

Data analytics should be taught as upper-level (junior and senior level) undergraduate coursework 1.50 0.63
Data analytics should be integrated into all accounting coursework 2.24 1.24
Data analytics should be taught as lower-level (freshman and sophomore) undergraduate coursework 2.99 1.30

Respondents were asked to rate each item on a 1 (strongly agree) to 5 (strongly disagree) scale. Therefore a lower mean indicates higher agreement.

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A.C. Dzuranin et al. Journal of Accounting Education 43 (2018) 24–39

6. Discussion, recommendation and conclusion

This paper proposes three possible integration methods for accounting program administration to consider when incorporating
data analytics into the accounting curriculum. We refer to these methods as the focused approach, integrated approach, and hybrid
approach. All three approaches consider the competencies outlined by Lawson et al. (2014) in the Joint Curriculum Task Force’s
Framework for Accounting Education. It is important to note that all three approaches have benefits and limitations. Therefore,
individual accounting program’s mission should be the foundation for determining the most appropriate method to incorporate data
analytic competencies into their program.
To provide insight to accounting program administrators and faculty adopting data analytics we report survey results from faculty
that relate to four research questions, which are:

• Which data analytics skills and tools should be taught?

• Where should data analytics be taught?
• How should data analytics be taught?
• When should data analytics be taught?
In response to the first research question, we find support for an integrative approach such that faculty consider developing
students’ data analytics mindset as the most important data analytics topic to include in the accounting curriculum. Developing the
data analytics mindset means an emphasis on data-driven critical thinking skills—specifically, developing students’ ability to ask
questions that can be answered using data. Faculty indicate that the second most important topic is developing students’ ability to
effectively communicate processes and outcomes of data analytics processing. Interestingly, these responses are in line with Lawson
et al.’s (2014) framework for accounting education that includes foundational competencies such as communication, quantitative,
analytical thinking and problem solving, interpersonal, and technological skills development. The findings are also consistent with
suggestions from practice literature.
For the second research question, we consider whether data analytics should be incorporated in the accounting curriculum via a
separate data analytics course (focused approach) or integrated into existing accounting courses (integrative approach); we also
consider whether data analytics should be included in the accounting department or in an external department or college. Finally, we
examine which accounting courses should include data analytics and the faculty that should provide data analytics instruction.
Faculty survey results support a hybrid approach. Over half of the faculty respondents indicate the importance of a separate data-
analytics course combined with integration of data analytic competencies in existing accounting courses. We also note that faculty
respondents indicated that auditing and assurance and accounting information systems courses are the courses in which data analytic
instruction should be provided. This finding may be because professional services firms have already provided resources for these
courses. For example, KPMG’s University Connection provides exercises tailors for audit courses regarding development of accounts
receivable aging, and analytical procedures (KPMG, 2018).
The third research question addresses how data analytics should be taught. This question relates to the use of emerging tech-
nologies to teach data analytics, and determining which educational methods are best suited for instructional purposes. The majority
of our survey respondents suggest that hands-on projects and case studies are the most appropriate methods for delivering data
analytics content to students. Many organizations have begun to provide resources for faculty to include in data analytics courses. For
example, EY’s Academic Resource Center provides curricula in a variety of topics, including Building the Data Analytics Mindset
(Ernst & Young Foundation, 2016). In addition, textbooks offer projects in IDEA (i.e., Louwers, Blay, Sinason, Strawser, & Thibodeau,
2017). With respect to the fourth research question regarding when data analytics instruction should be delivered, faculty re-
spondents indicate that these concepts are best included in upper-level or graduate-level coursework.
Our study is subject to survey methodology limitations. Specifically, our sample size represents only a 5.68% response rate. As
described in the methodology section of the paper, we employ several methodologies to increase the sample size for our examination
and consideration. In addition, our conclusions are based survey results as of a point in time. Technology and data analytic skills may
change over time based on the needs of the profession.
Overall, we believe our paper contributes to existing literature by investigating curriculum development for accounting programs,
specifically in the realm of modifying accounting curricula to include data analytics components. We suggest approaches to in-
corporate data analytics into the accounting curriculum to provide guidance to departments who are beginning the process of
integration of these skills and tools or refining existing curriculum. There is not a one-size fits all methodology for incorporation of
these skills and tools. Accounting department administrators should consider the needs of their students’ recruiters, feedback from
their advisory board, and the expertise of their faculty and available training opportunities for their faculty. However, considering the
AACSB’s Standard A7 and that the professional accounting literature reinforces the importance of including data analytics topics into
the accounting curriculum, the need to introduce students to data analytics topics will continue to grow in our accounting com-
munity.

Conflict of interest

No conflict of interest are declared.

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A.C. Dzuranin et al. Journal of Accounting Education 43 (2018) 24–39

Acknowledgments

We thank the Editor-in Chief (Natalie Churyk), the Associate Editor and the reviewers for their insight and helpful suggestions. We
are also grateful to the faculty that took the time to respond to our survey.

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