将数据分析整合到会计课程中:教师的看法和见解

IF 1 Q3 BUSINESS, FINANCE
Heather Losi, Eileen B Isaacson, Douglas M. Boyle
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引用次数: 3

摘要

在过去的十年里,许多利益相关者团体都在探索如何将数据分析整合到会计课程中。本研究通过调查321名会计教师对数据分析实施有效性的看法来扩展文献。我们考察课程开发、课程评估、学生能力和教师技能来设计和教授这些课程。我们确定了会计课程中的具体差距,可以考虑进一步的数据分析整合。我们发现整合和支持在会计课程早期注入分析技能方面存在一些挑战。会计部门应该考虑他们的教师的专业知识,特别是助理教授,他们似乎比其他任何级别的人都更了解数据分析,并专注于在整个会计课程中实施特定的数据分析技能。我们还提供建议的行动项目,以帮助会计部门评估课程和相关资源需求。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Integrating Data Analytics into the Accounting Curriculum: Faculty Perceptions and Insights
Over the past decade, many stakeholder groups have explored how to integrate data analytics into the accounting curriculum. This study expands that literature by surveying 321 accounting faculty regarding their perspectives on the effectiveness of data analytics implementation. We examine curriculum development, course assessment, students’ abilities, and faculty skills to design and teach such courses. We identify specific gaps in the accounting curriculum where further data analytics integration may be considered. We find several challenges to integration and support for infusing analytics skills earlier in the accounting curriculum. Accounting departments should consider the expertise of their faculty, especially assistant professors, who seem to have more knowledge of data analytics than any other rank, and focus on implementing specific data analytics skills throughout the accounting curriculum. We also provide proposed action items that will help accounting departments evaluate curriculum and related resource requirements.
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来源期刊
ISSUES IN ACCOUNTING EDUCATION
ISSUES IN ACCOUNTING EDUCATION BUSINESS, FINANCE-
CiteScore
2.60
自引率
33.30%
发文量
45
期刊介绍: The mission of Issues in Accounting Education is to publish research, commentaries, instructional resources, and book reviews that assist accounting faculty in teaching and that address important issues in accounting education. The journal will consist of two major sections, “Research and Commentary” and “Instructional Resources”.
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