Querying and visualizing financial data: A teaching case applying STEM skills

Q1 Social Sciences

Journal of Accounting Education Pub Date : 2025-06-26 DOI:10.1016/j.jaccedu.2025.100978

Yuxin Shan , Vernon J. Richardson

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引用次数: 0

Abstract

Advanced technologies have dramatically changed the ways that accounting professionals collect, analyze and interpret data. Embracing the prevalent implementation of advanced technologies, accounting is moving towards a STEM discipline and requesting accounting students be equipped with emerging technologies. In response to the increasing requirements from the Association to Advance Collegiate Schools of Business (AACSB) and CPA exams on students’ data analytics skills, this case provides you an opportunity to complete the data analytics process by analyzing Dillard’s data using Structured Query Language (SQL) and Tableau. Specifically, this case provides an illustration of real-world data analysis, including the use of SQL to extract required data, the use of word clouds, geographic maps, and box-and-whisker plots to visualize data and outliers, an illustration of grouping data by clustering, and using interactive dashboards and narrative stories to communicate results. We aim to use software tools that you are familiar with to inspire your interest in data analytics, helping you understand the enormous power of SQL and Tableau to query, aggregate, analyze and visualize massive data as you build your own data analytics mindset.

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财务数据查询和可视化：应用STEM技能的教学案例

先进的技术已经极大地改变了会计专业人员收集、分析和解释数据的方式。随着先进技术的普及，会计正在向STEM学科发展，并要求会计专业的学生掌握新兴技术。为了应对美国高等商学院协会（AACSB）和注册会计师（CPA）考试对学生数据分析技能日益增长的要求，本案例为您提供了一个机会，通过使用结构化查询语言（SQL）和Tableau分析Dillard的数据，完成数据分析过程。具体来说，这个案例提供了实际数据分析的示例，包括使用SQL提取所需的数据，使用词云、地理地图和盒须图来可视化数据和离群值，通过聚类对数据进行分组的示例，以及使用交互式仪表板和叙述性故事来传达结果。我们的目标是使用您熟悉的软件工具来激发您对数据分析的兴趣，帮助您了解SQL和Tableau在查询，聚合，分析和可视化海量数据方面的巨大功能，同时建立自己的数据分析思维。

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来源期刊

Journal of Accounting Education Social Sciences-Education

CiteScore

4.20

自引率

0.00%

发文量

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.