“Big results require big ambitions”: big data, data analytics and accounting in masters courses
نویسندگان
چکیده
Purpose Accounting education is re-inventing itself as technology impacts the practical aspects of accounting in real world and tries to keep up. Big Data data analytics have begun influence elements including audit, preparation, forensic general accountancy consulting. The purpose this paper qualitatively analyse current skills provision Masters courses linked compared academic professional expectations same. Design/methodology/approach requirements profession, related impact on were reviewed provisions form programmes. research uses an exploratory, qualitative approach with thematic analysis. Findings Four themes identified required for effective use analytics. These were: questioning scepticism; critical thinking skills; understanding ability communicating results. Questioning scepticism, well analyse, frequently cited explicitly assessment various forms courses. However, communication less these Research limitations/implications literature bodies programmes key relevant profession that should be developed assessed within at both university levels. Further analysis in-depth curricula, opposed stated topic coverage, could add body research. Practical implications This considers potential combined role qualification examinations master’s degrees future practitioners can used identify areas which further enhanced by focus or explicit mention are Social interaction between practice education, highlighting development students currently considering Originality/value While focusses integrating into existing finance
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ژورنال
عنوان ژورنال: Accounting Research Journal
سال: 2021
ISSN: ['1030-9616', '1839-5465']
DOI: https://doi.org/10.1108/arj-04-2020-0077