“Big Data”: A new twist to accounting

Janvrin, Diane J.; Watson, Marcia Weidenmier

doi:10.1016/j.jaccedu.2016.12.009

Cited by 115 publications

(83 citation statements)

References 18 publications

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“…Highspeed internet access is not only benefiting business enterprises but also education institution. American Institute of Certified Public Accountants (AICPA) and the American Accounting Association (AAA) to examine the future of higher accounting education, suggests that educators ''transform learning experiences to reflect current and emerging Technologies and global trends in business (Janvrin and Weidenmier Watson, 2017). Information and Communication Technology (ICT) services are now used with various types of tools to aid the different learning tasks (Bouarab-Dahmani and Tahi, 2015).…”

Section: Advanced Of Information Technology and Accounting Educationmentioning

confidence: 99%

“…Provides a more official definition of Big Data as, ''highvolume, high-velocity, and high-variety information assets that demand cost-effective, innovative forms of information processing that enable enhanced insight, decision-making, and process automation (Janvrin and Weidenmier Watson, 2017). Volume, velocity, and variety are known as the three-Vs and imply that vast amounts of transactions are quickly created from a wide variety of sources (Janvrin and Weidenmier Watson, 2017). Other sources frequently suggest two additional Big Data veracity and value.…”

Section: Advanced Of Information Technology and Accounting Educationmentioning

confidence: 99%

“…The AACSB wants an interdisciplinary, integrated accounting curriculum that exposes students not only to the concepts of statistics, data management, and analytics but also to the hands-on use of appropriate tools for Big Data (Janvrin and Weidenmier Watson, 2017). The AACSB Accounting Standard 7 mentions that Accounting degree programs include http://jurnal.unpad.ac.id/jaab -ISSN: 2614-3844 learning experiences that develop skills and knowledge related to the integration of information technology in accounting and business.…”

Section: Advanced Of Information Technology and Accounting Educationmentioning

confidence: 99%

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Accounting Education Challenges in the New Millennium Era

Handoyo

Anas

2019

JAAB

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The new Millennium era is closely associated with turbulence business environment along with advanced of Information and technology. Job market demands university graduates to concern not only technical skills but also beyond that. Accounting education institutions must respond to the changes by providing education systems that comply with market expectations. This paper described critical thinking related new orientation of accounting education institutions in responding currently advanced of technology, dynamic business environment along with millennial generation characteristics. This paper explored using literature review perspective to understand the implications of advanced technology, changing business environment and special character of millennial generation on accounting education in higher institutions. The paper is expected to give a new perspective for accounting education institutions in terms of handling education process in the era with full of technologically advanced, dynamic business environment and the different character of a student of the millennial generation. Accounting academicians need to make an adaptation in terms of teaching method to fulfill market expectation towards accounting graduates. Accounting Education institutions must be aware of their system education, curriculum, and learning outcomes. This paper explores some ways in which this might be achieved and some of the challenges to effecting change in accounting education that will have to be overcome.

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Section: Advanced Of Information Technology and Accounting Educationmentioning

confidence: 99%

Section: Advanced Of Information Technology and Accounting Educationmentioning

confidence: 99%

Section: Advanced Of Information Technology and Accounting Educationmentioning

confidence: 99%

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Accounting Education Challenges in the New Millennium Era

Handoyo

Anas

2019

JAAB

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“…When the data sets are now larger than ever before and better data analytic software is available, the primary goal of accounting has always been creating and providing information to internal and external decision makers (Janvrin and Watson, 2017). Some studies indicate that audited financial statements ease the information asymmetry by providing results of evaluation of borrowers' worthiness and debt risk (Ohlson, 1980).…”

Section: The Relation Between Audit Opinions and The Cost Of Debtmentioning

confidence: 99%

KM Theory Applied in Accounting and Statistics Education: Case on the Cost of Debt

Han

Liu

2017

EURASIA J MATH SCI T

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This study examines the impact of audit opinions on the cost of debt based on accounting education and knowledge management theory. The empirical results of whole sample regression show that audit opinions are negatively correlated with the cost of debt and financial marketization weakens the effect of audit opinions on debt pricing. The subsample regression results of audit opinions indicate that financial marketization is negatively correlated with the cost of debt only in companies with modified audit opinions. This implies that audit opinions play a more important role in debt pricing compared to the financial marketization of companies' localities.

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“…This theme is also taken up in the Pathways Commission Report (2014) where extensive coverage was given to the critical need for integrating technology into the delivery of courses and seminar workshops. In this regard, a must reading is the excellent report of Janvrin & Watson (2017) who provide a plethora of links and sources to not only accounting datasets but to DSS software download sources that offer -grass-roots‖ academic accounting course access to the tool sets that are the standard fare for the best practice execution of audits. Also see Greenman (2017).…”

Section: Introductionmentioning

confidence: 99%

A Robust Newcomb-Benford Account Screening Profiler: An Audit Decision Support System

Heilig¹,

Lusk²

2017

IJFR

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The best practices execution of the audit is conditioned by the facility with which Decision Support Systems [DSS] can be created using simple Excel™ programming tools and functionalities. Such DSS can aid in the exclusive binary triage of the many of the client's accounts each of which typically has tens of thousands of items into: {Accounts that may warrant Extended Procedures Testing [EPT]} or {Accounts that may not warrant EPT}. We use the Newcomb-Benford first-digit-profile as a triage platform to screen client accounts into the above mentioned exclusive sets.

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“Big Data”: A new twist to accounting

Cited by 115 publications

References 18 publications

Accounting Education Challenges in the New Millennium Era

Accounting Education Challenges in the New Millennium Era

KM Theory Applied in Accounting and Statistics Education: Case on the Cost of Debt

A Robust Newcomb-Benford Account Screening Profiler: An Audit Decision Support System

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