{"title":"Analyzing Depreciation: A Financial Accounting Data Analytics and Visualization Case","authors":"Janet A. Samuels, Mason C. Snow","doi":"10.2308/issues-2023-022","DOIUrl":null,"url":null,"abstract":"\n This case uses a financial accounting context to help instructors incorporate data analytics in the accounting curriculum. The case’s flexible design allows it to be used in a data analytics or financial accounting course for instructors with little to no data analytics experience. For an analytics course, students extract, transform, and load fixed asset and depreciation data from a company’s five sites. Students will then validate the accuracy and completeness of the data by creating visualizations. The case can be accomplished using any data analytics tool; Teaching Notes are presented using Power BI. The case and Teaching Notes include modifications for a financial accounting course where students are given data visualizations to identify depreciation anomalies (where no analytics software is required). An extension for audit courses is also discussed. The case serves to develop students’ analytics skills while simultaneously reinforcing their understanding of depreciation concepts.","PeriodicalId":503293,"journal":{"name":"Issues in Accounting Education","volume":"1119 ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Issues in Accounting Education","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/issues-2023-022","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This case uses a financial accounting context to help instructors incorporate data analytics in the accounting curriculum. The case’s flexible design allows it to be used in a data analytics or financial accounting course for instructors with little to no data analytics experience. For an analytics course, students extract, transform, and load fixed asset and depreciation data from a company’s five sites. Students will then validate the accuracy and completeness of the data by creating visualizations. The case can be accomplished using any data analytics tool; Teaching Notes are presented using Power BI. The case and Teaching Notes include modifications for a financial accounting course where students are given data visualizations to identify depreciation anomalies (where no analytics software is required). An extension for audit courses is also discussed. The case serves to develop students’ analytics skills while simultaneously reinforcing their understanding of depreciation concepts.
本案例以财务会计为背景,帮助教师将数据分析纳入会计课程。本案例设计灵活,可用于数据分析课程或财务会计课程,适合几乎没有数据分析经验的教师使用。在分析课程中,学生要从一家公司的五个地点提取、转换和加载固定资产和折旧数据。然后,学生将通过创建可视化来验证数据的准确性和完整性。本案例可使用任何数据分析工具完成;教学说明使用 Power BI。该案例和教学说明包括对财务会计课程的修改,在该课程中,学生可以通过数据可视化来识别折旧异常(不需要分析软件)。还讨论了审计课程的扩展。本案例有助于培养学生的分析技能,同时加强他们对折旧概念的理解。