GADGET: An Accounting Data Generator

Abstract

With the proliferation of data analytics in the field of accounting, educators need resources to enhance their curricula with analytics projects. This paper provides educators with a robust tool that generates large, unique revenue-cycle transaction data with certain realistic properties. The datasets can be used by educators to teach accounting-based data analytic procedures in accounting information systems, auditing, fraud, and data analytics classes. Additionally, multiple potential implementation opportunities for the datasets are proposed and a comprehensive example case is provided. Data Availability: The data generator can be accessed at: https://mplholt.shinyapps.io/GADGET/