WrecksAll Drug Company

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.

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

Dow

Jacknis

Watson

2021

Issues in Accounting Education

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Combining Data Analytics with XBRL: The ViewDrive Case

Tadesse

Vincent

2021

Issues in Accounting Education

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This advisory case is designed to develop data analytics skills using multiple large real-world datasets based on eXtensible Business Reporting Language (XBRL). This case can also be used to introduce students to XBRL concepts such as extension taxonomies. Students are asked to recommend an XBRL preparation software for a hypothetical company (ViewDrive) that is adopting XBRL to satisfy the financial report filing requirements imposed by the Securities and Exchange Commission (SEC). Students perform data cleansing (extract, transform, load) procedures to prepare large datasets for data analytics. Students are encouraged to think critically, specify assumptions before performing data analytics (using analytic software such as Tableau), and generate visualizations that support their written recommendations. The case is easy to implement, promotes active learning, and has received favorable student and instructor feedback. This case can be used to introduce technology and data analytics topics into the accounting curriculum to help satisfy AACSB’s objectives.

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Crossroads Car Wash: When Family and Finances Collide

Rankin

Henderson

England

et al. 2023

Issues in Accounting Education

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This case allows students to apply managerial accounting knowledge in a practical real-world setting. Integrating both financial and nonfinancial considerations, students are charged with making a recommendation to the owners of a family-owned and operated car wash (Crossroads), who are forced to make a difficult decision between a financially secure retirement or continuing to operate the business that supports their children and at-risk employees. This case can be used as is or modified for use in undergraduate and graduate managerial accounting courses and is intended to challenge students (1) to use managerial accounting knowledge and concepts to identify issues and relevant costs, (2) to understand the challenges and risks associated with selling a family-owned business, (3) to apply managerial accounting skills to the decision-making process, and (4) to analyze, synthesize, and evaluate financial and nonfinancial considerations to make a recommendation on selling or continuing to operate a family-owned small business.

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WrecksAll Drug Company

Cited by 4 publications

References 2 publications

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

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

Combining Data Analytics with XBRL: The ViewDrive Case

Crossroads Car Wash: When Family and Finances Collide

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