Developing and Assessing Data Analytics Courses: A Continuous Proposal for Responding to AACSB Standard A5

Abstract

Data analytics is receiving increasing emphasis in accounting programs. This emphasis has emerged from both practitioners and accrediting bodies. In April 2018, the Association to Advance Collegiate Schools of Business (AACSB) International released Standard A5, which calls for a more holistic approach to teaching and incorporating data analytics into accounting programs. Specifically, accounting programs are required to focus on students' agility and adaptability as they relate to changes and disruptions in technology. Such characteristics present challenges and opportunities for accounting educators when developing and assessing data analytics in accounting programs. In this paper, we propose using a combination of practitioner involvement and measurements from the psychology literature to create a continuous holistic approach to course assessment and improvement. Specifically, utilizing proxies for adaptability and agility, we propose a methodology for measuring changes in students' agility and adaptability throughout a semester.

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