{"title":"大数据的十字路口：会计教育与 21 世纪技术的挑战","authors":"Timothy J. Fogarty , Cory Campbell","doi":"10.1016/j.jaccedu.2024.100914","DOIUrl":null,"url":null,"abstract":"<div><p>Many believe that accounting education will soon be remade by the possibilities and probabilities of “Big Data” and other emerging technologies. Despite the complexities and challenges of the situation, accounting education must respond to changing demands of business and the accounting profession. This paper discusses the nature of the technological forces acting upon the academy and the economy to chart a course for accounting education. While this includes considerations for larger units of higher education such as the business school, most of the attention of this paper is on the reaction of accounting departments to redesign curricula, redeploy faculty and attend to attracting suitable students. The general message is that we must put our own house in order.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The big data crossroads: Accounting education and the challenge of 21st century technology\",\"authors\":\"Timothy J. Fogarty , Cory Campbell\",\"doi\":\"10.1016/j.jaccedu.2024.100914\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>Many believe that accounting education will soon be remade by the possibilities and probabilities of “Big Data” and other emerging technologies. Despite the complexities and challenges of the situation, accounting education must respond to changing demands of business and the accounting profession. This paper discusses the nature of the technological forces acting upon the academy and the economy to chart a course for accounting education. While this includes considerations for larger units of higher education such as the business school, most of the attention of this paper is on the reaction of accounting departments to redesign curricula, redeploy faculty and attend to attracting suitable students. The general message is that we must put our own house in order.</p></div>\",\"PeriodicalId\":35578,\"journal\":{\"name\":\"Journal of Accounting Education\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-07-16\",\"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/S0748575124000307\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"Social Sciences\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting Education","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0748575124000307","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"Social Sciences","Score":null,"Total":0}
The big data crossroads: Accounting education and the challenge of 21st century technology
Many believe that accounting education will soon be remade by the possibilities and probabilities of “Big Data” and other emerging technologies. Despite the complexities and challenges of the situation, accounting education must respond to changing demands of business and the accounting profession. This paper discusses the nature of the technological forces acting upon the academy and the economy to chart a course for accounting education. While this includes considerations for larger units of higher education such as the business school, most of the attention of this paper is on the reaction of accounting departments to redesign curricula, redeploy faculty and attend to attracting suitable students. The general message is that we must put our own house in order.
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.
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