Faculty intention to implement data analytics in the accounting curricula

Abstract

The primary purpose of this study is to examine the factors behind accounting educators’ intention to incorporate data analytics into the curriculum. Using the theory of planned behavior, we theorize that attitudes, subjective norms, and perceived behavioral control influence accounting educators’ intentions to implement data analytics into the accounting curriculum. We test our theory using a structural equation model (SEM) with 278 accounting faculty members in the United States, and we find that all three factors are significantly associated with faculty members’ intention to adopt data analytics into the accounting curriculum. External incentives, such as promotions, teaching awards, or course releases, significantly increase educators’ willingness to teach data analytics. In addition, faculty who find data analytics intrinsically interesting or enjoyable are more likely to incorporate the subject into the curriculum. Perceived expectations from the department, administration, or employers also contribute to the faculty’s intention to teach data analytics. Lastly, faculty are more likely to incorporate data analytics if sufficient instruction materials are provided, it is easy to grade the assignments, or it is easy to work with other colleagues. Implications for accounting education are discussed.