Chapter 2 Analytics Knowledge, Skills, and Abilities for Accounting Graduates

Brink, William D.; Stoel, M. Dale

doi:10.1108/s1085-462220190000022002

Cited by 22 publications

(23 citation statements)

References 12 publications

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“…In the following table, the two sets of questions are compared, clearly showing that, among accounting students, there is high agreement on the need to acquire strategic skills that enable them to assist organizations in IT/IS issues. However, students have shown to be quite divided about the accountants' responsibilities regarding IT/IS and underestimate their future role in this respect while recent studies (Brink and Stoel, 2019) suggest a role for accountants as intermediaries who may need to translate analytic activities into business language.…”

Section: Resultsmentioning

confidence: 99%

“…Amirul et al (2017) confirm that knowledge and skills in accounting software, accounting system, database concept and analysis, project management and business process are essential for accounting graduates. Brink and Stoel (2019), in a survey of 342 accounting professionals, identify suggested areas of analytic competencies for accounting graduates, suggesting a role for accountants as intermediaries who may need to translate analytic activities into business language.…”

Section: Literature Reviewmentioning

confidence: 99%

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Accountants' IT responsibilities and competencies from a student perspective

Silva¹,

Tommasetti

Gomes

et al. 2020

HESWBL

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PurposeResearch question is about the perception of stricto sensu undergraduate and graduate accounting students, from the Metropolitan Region of Rio de Janeiro (Brazil) of the accountants' responsibilities and competencies required to them in assisting IT/IS strategy definition and implementation.Design/methodology/approachThis is a descriptive research, using a qualitative paper-and-pencil approach. Designed based on United Nations Accounting Model Curriculum, a questionnaire was self-applied to 361 accounting students of eight higher education institutions (HEIs) in Rio de Janeiro, whose responses are quantitatively analysed.FindingsAccounting students strongly agree on the need to acquire strategic skills that enable them to assist organizations in IT/IS issues but are quite divided about the related accountants' responsibilities, underestimating their future role in this respect.Research limitations/implicationsAlthough quantitatively adequate, the sample is non-probabilistic and, thus, results cannot be generalized. The authors expect that this paper can encourage HEIs to engage the path of multidisciplinary education and rethink their silo-based pedagogical models which have to prepare students for their forthcoming professional challenges, by introducing interdisciplinary courses, soft skills disciplines and work-integrated learning activities.Practical implicationsFindings can be useful for teachers and coordinators of the IT/IS area in accounting courses, stimulating brainstorming on the accountant's role in assisting organizations in IT/IS strategies and practices implementation. The study has relevant implications for educators through the identification and analysis of difficulties faced by students.Originality/valueThis study contributes to the research base of accountants' strategic role since the responsibility awareness identified gap can be elaborated for stimulating the discussion about the centrality of the accountant in IT processes within organizations.

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Section: Resultsmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Accountants' IT responsibilities and competencies from a student perspective

Silva¹,

Tommasetti

Gomes

et al. 2020

HESWBL

View full text Add to dashboard Cite

show abstract

“…However, as these courses are not planned to be available for another few years, our research is innovative considering what should be offered to fill the gap, the requirements for current undergraduates moving to Masters degrees, and those previously graduated. Brink and Stoel (2019) identified skills and abilities that business professionals view as important for accounting graduates. They found preferences for data interpretation and communication, suggesting that accountants might act as intermediaries translating data analytics into language to be understood by businesses.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Brink and Stoel (2019) identified the skills and abilities that business professionals view as important for accounting graduates. They found preferences for data interpretation and communication, suggesting that accountants might act as intermediaries translating data analytics into the language to be understood by businesses.…”

Section: Literature Reviewmentioning

confidence: 99%

“Big results require big ambitions”: big data, data analytics and accounting in masters courses

McBride

Philippou

2021

ARJ

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

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“…Big data and data analytics are not new, but due to their rapid adoption, they appear to be new (Theobald, 2017). Various fields have used big data, for instance, accountancy (Brink and Stoel, 2018), innovation (Marshall, et al, 2015), procurement (Handfield, et al, 2019), academic librarians (Ahmad, et al, 2019), and competitor analysis (Guo, et al, 2015). Big data is also studied because of the benefits of its implementation.…”

Section: Introductionmentioning

confidence: 99%

Contemporary Research on Business and Management

2020

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The right of Noviaristanti to be identified as the author of the editorial material, and of the authors for their individual chapters, has been asserted in accordance with sections 77 and 78 of the Copyright, Designs and Patents Act 1988.The Open Access version of this book, available at www.taylorfrancis.com, has been made available under a Creative Commons Attribution-Non Commercial-No Derivatives 4.0 license. Although all care is taken to ensure integrity and the quality of this publication and the information herein, no responsibility is assumed by the publishers nor the author for any damage to the property or persons as a result of operation or use of this publication and/or the information contained herein.

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Chapter 2 Analytics Knowledge, Skills, and Abilities for Accounting Graduates

Cited by 22 publications

References 12 publications

Accountants' IT responsibilities and competencies from a student perspective

Accountants' IT responsibilities and competencies from a student perspective

“Big results require big ambitions”: big data, data analytics and accounting in masters courses

Contemporary Research on Business and Management

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