A Case Study of Effective Tax Rates Using Data Analytics

Abstract

Tomorrow's accounting professionals need to understand both accounting and data analytics. To meet these needs, we developed a case that combines an important area of tax accounting, Effective Tax Rates (ETRs), with multiple data analysis skills. The case can be completed in Excel, or with Tableau and/or Alteryx, using Compustat or public data. The case's learning objectives for students are to: (1) expand knowledge of data analytics and ETRs; (2) use critical-thinking skills to identify economic, industry, and firm-level factors that might affect ETRs; (3) develop skills specific to data analytics and data visualization in accounting; and (4) develop effective oral and written communication skills. We evaluate the case's efficacy using data from pre- and post-learning assessment surveys and open-ended responses, which indicate that the comprehensive case meets these learning objectives.

Beyond the Numbers: Exploring the Perspectives of Students on the Integration of Data Analytics in Tax Law Education

“…Numerous studies have consistently demonstrated that the integration of data analytics skills into the study of taxation law may be effectively achieved through the utilization of Excel spreadsheets. This assertion is supported by the works of Laptante and Vernon (2021), Alarie, Niblett, and Yoon (2021), Cheng (2021), andSledgianowski, Petra, Palaez, andZhu (2021). The students utilised Microsoft Excel to successfully accomplish the tax workpapers, compute tax rates and income, conduct data analysis and visualization, and gain access to pertinent databases.…”

“…Furthermore, the use of digital platforms in education can efficiently assist students in recognizing and comprehending legal regulations (Franklin et al, 2020). According to Cheng, Shaw, and Yurko (2021), it is recommended that data analytics be included in the curriculum to acquaint students with the methodologies employed in tax data analysis. Hence, a methodology based on fundamental concepts, such as the 'extract, transform, and load' (ETL) technique employed by novice accounting practitioners, can be included into the educational environment.…”

Introducing business analytics in context: An Excel project to analyze product and sales data for inventory purchase decisions

“…As with efforts focused on BA programs, discipline‐driven efforts also saw educators put forth examples of instructional content, many of which examined projects rather than entire courses (e.g., Cainas et al., 2021; Cheng et al., 2021; Haywood & Mishra, 2019; Hoelsher & Mortimer, 2018; Kroes et al, 2013; Lim & Heinrichs, 2021; Roethlein et al., 2021). In fact, the emphasis on using real‐world projects is a recurrent theme throughout BA program literature (e.g., Chen et al., 2016; Nestorov et al, 2019; Riordan et al., 2017).…”

Variáveis institucionais explicativas do desempenho de estudantes de Ciências Contábeis e Administração

“…No CDO também estão incluídas as estratégias de ensino utilizadas pelos professores. A esse respeito, pesquisas têm testado múltiplas técnicas pedagógicas visando aumentar a performance discente, tais como jogos e gamificação (Beatson et al, 2020;ElKelish & Ahmed, 2021;Kuang, Adler, & Pandey, 2021), tecnologia (Francescucci, Kellershohn, & Pyle, 2021;Namin, Ketron, Kaltcheva, & Winsor, 2021), estudo de caso instrucional (Cheng, Sapkota, & Yurko, 2021), narrativas (Grimm, 2021;Taylor, Marrone, Tayar, & Mueller, 2017), tipo, frequência e políticas de avaliação (Miglietti, 2021;Nakos & Whiting, 2018;Nsor-Ambala, 2020) e assim por diante. No caso do grupo IES, o propósito é verificar como variáveis das instituições de ensino estão associadas ao desempenho acadêmico.…”