A Framework and Resources to Create a Data Analytics-Infused Accounting Curriculum

Abstract

The technology and Data Analytics developments affecting the accounting profession in turn have a profound effect on accounting curriculum. Accounting programs need fully-integrated accounting curriculum to develop students with strong analytic and critical thinking skills that complement their accounting knowledge. This will meet the profession s expectation that accounting students have expert level skills in both technical accounting knowledge and Data Analytics. This paper provides a framework and the resources for creating a Data Analytics-infused accounting curriculum. Specifically, using the Diffusion of Innovation Theory, we apply the theory s five stages to the infusion of Data Analytics into the accounting curriculum: Knowledge, Persuasion, Decision, Implementation, and Confirmation. We formulate an Analytics Value Cube to guide the use of different analytic techniques as accounting programs integrate. We recommend free tools, questions, and cases for use across the curriculum. While our focus is on accounting programs new to Data Analytics, these resources are also useful to accounting programs and practitioners that wish to expand their data analytic offerings.