弥合会计数字技能差距:过程挖掘审计专业课程和徽章

IF 2.2 4区 管理学 Q2 BUSINESS, FINANCE
Scott A. Emett, Marc Eulerich, Katherine Lovejoy, Scott L. Summers, David A. Wood
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引用次数: 0

摘要

我们设计、实施并评估了一门课程,该课程旨在培训会计专业的学生和专业人员进行过程采矿,这是一项重要的新兴技术,在大多数学位课程中都没有广泛教授。我们与流程挖掘软件的领先供应商合作,创建了“流程挖掘审计专业徽章”。该徽章的课程结合了侧重于通用流程挖掘技能的模块和侧重于审计设置中的流程挖掘应用的模块。在22个月的时间里,1532人完成了课程。学习者对培训非常满意,将其列为他们经历过的最有效的培训方式之一,并且认为他们学到了很多关于流程挖掘和审计过程的知识。我们展示了一种方法来开发学习者认为有用的新兴技术材料。如果得到更广泛的采用,这种方法可以促进专业所需技能的课程整合。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge
SYNOPSIS We designed, implemented, and evaluated a curriculum that trains accounting students and professionals in process mining, an important emerging technology that is not extensively taught in most degree programs. We partnered with a leading provider of process mining software to create the “Process Mining Audit Professional Badge.” The badge’s curriculum combines modules focused on generic process mining skills and modules focused on process mining applications in auditing settings. In 22 months, 1,532 individuals completed the curriculum. Learners were highly satisfied with the training, ranked it among the most effective training modalities they had experienced, and perceived that they learned a great deal about both process mining and the auditing process. We demonstrate an approach to developing materials on emerging technologies that is perceived as useful by learners. If adopted more broadly, the approach could facilitate curricular integration of skills demanded by the profession.
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来源期刊
Accounting Horizons
Accounting Horizons BUSINESS, FINANCE-
CiteScore
3.80
自引率
4.00%
发文量
40
期刊介绍: Accounting Horizons is one of three association-wide journals published by the American Accounting Association AAA. This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting.
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