Data Analytics Integration Approaches: Insights from Accounting Chairs

Abstract

ABSTRACT AACSB Accounting Standard A5 requires accounting programs to integrate data analytics and other technology topics into the accounting curriculum. Through semistructured interviews of 15 accounting chairs, we examine the overall approaches used by accounting programs to integrate data analytics into the curriculum. We find that most programs have used a “hybrid model” of integrating analytics into the accounting curriculum with assistance from other business departments, primarily information systems, management, and data analytics. Most programs have integrated data analytics with little or no additional external resources, and most have relied heavily on input from their departmental advisory board. Based on internal or external measures, most chairs provide some evidence of improved student outcomes. Programs plan to keep their analytics content current primarily through ongoing interaction with and feedback from external stakeholders and former students or reliance on internal stakeholder expertise. We discuss implications and directions for future research.