{"title":"A data analytics case study analyzing IRS SOI migration data using no code, low code technologies","authors":"Samy Garas , Susan L. Wright","doi":"10.1016/j.jaccedu.2024.100885","DOIUrl":null,"url":null,"abstract":"<div><p><span>Organizations generate and accumulate vast amounts of structured and unstructured data that have value for formulating and supporting strategic decisions. The advancement of no-code and low-code software has enabled the use of this data to provide significant data insights and business intelligence by employing multiple forms of data analytics<span>. The imperative to cultivate a robust and proficient group of individuals with expertise in data analytics has led to a substantial increase in the number of educational programs focused on </span></span>data science and analytics. Accounting educators can capitalize on these trends by integrating data analytics and software skills into the accounting curriculum. This case offers essential materials to aid in the development of the curriculum to support accounting and analytics educators.</p><p><span>This case serves many objectives by providing a professional setting in which you take on the role of junior data analyst, offering necessary context and motivation for completing the tasks. The case allows you to analyze extensive data sets obtained from the IRS Statistics of Income (SOI) website in order to investigate migration patterns based on state, year, age, and income categories. UiPath-robotic process automation (RPA), Alteryx-based data analysis, and Tableau-based data visualization tools are employed to extract, generate, and present </span>descriptive statistics<span> and to conduct a simple times series analysis<span>. These insights are highly valuable to decision makers<span> in business and government organizations. You are encouraged to engage in critical thinking and to consider the potential impacts of migratory patterns on choices made by firm executives and public policy makers. Migration patterns have a significant impact on firm management decisions, influencing either to expand or reduce current operations and indicating the availability and expansion of new talent pools. Migration patterns have a significant impact on the decision made by public policy makers, particularly in relation to public utilities, infrastructure, and other services and benefits. You analyze temporal data to deduce the influence of changes in the tax code and shifts in the economy. You gain expertise in managing large data sets, exploring features of analytics software, and creating compelling visualizations to effectively communicate important discoveries. Instructors and students are given comprehensive instructions and videos to facilitate the efficient application of these technologies.</span></span></span></p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting Education","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0748575124000010","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"Social Sciences","Score":null,"Total":0}
引用次数: 0
Abstract
Organizations generate and accumulate vast amounts of structured and unstructured data that have value for formulating and supporting strategic decisions. The advancement of no-code and low-code software has enabled the use of this data to provide significant data insights and business intelligence by employing multiple forms of data analytics. The imperative to cultivate a robust and proficient group of individuals with expertise in data analytics has led to a substantial increase in the number of educational programs focused on data science and analytics. Accounting educators can capitalize on these trends by integrating data analytics and software skills into the accounting curriculum. This case offers essential materials to aid in the development of the curriculum to support accounting and analytics educators.
This case serves many objectives by providing a professional setting in which you take on the role of junior data analyst, offering necessary context and motivation for completing the tasks. The case allows you to analyze extensive data sets obtained from the IRS Statistics of Income (SOI) website in order to investigate migration patterns based on state, year, age, and income categories. UiPath-robotic process automation (RPA), Alteryx-based data analysis, and Tableau-based data visualization tools are employed to extract, generate, and present descriptive statistics and to conduct a simple times series analysis. These insights are highly valuable to decision makers in business and government organizations. You are encouraged to engage in critical thinking and to consider the potential impacts of migratory patterns on choices made by firm executives and public policy makers. Migration patterns have a significant impact on firm management decisions, influencing either to expand or reduce current operations and indicating the availability and expansion of new talent pools. Migration patterns have a significant impact on the decision made by public policy makers, particularly in relation to public utilities, infrastructure, and other services and benefits. You analyze temporal data to deduce the influence of changes in the tax code and shifts in the economy. You gain expertise in managing large data sets, exploring features of analytics software, and creating compelling visualizations to effectively communicate important discoveries. Instructors and students are given comprehensive instructions and videos to facilitate the efficient application of these technologies.
期刊介绍:
The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.