发展处理大数据的机构技能:实施AACSB标准的经验

Q1 Social Sciences

Journal of Accounting Education Pub Date : 2021-03-01 DOI:10.1016/j.jaccedu.2020.100708

Sumantra Sarkar , Joy Gray , Scott R. Boss , Emmet Daly

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引用次数: 7

摘要

数据的爆炸式增长，加上企业利用数据的愿望，正在推动会计和鉴证专业人员所需技能的快速变化。教育机构正在考虑如何赶上这些要求，而认证机构也在修改标准，以反映所需技能组合的变化。我们提供了两家机构努力更新课程以满足当代技能要求的证据，并附有来自四大专业人士的讨论。我们发现，尽管两所院校及其方法存在显著差异，但遇到了类似的挑战，并从学生那里获得了类似的反馈。最后，我们提出了四个基本原则，我们认为任何机构在更新课程以应对大数据和相关分析技能时都应该考虑这些原则。

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Developing institutional skills for addressing big data: Experiences in implementation of AACSB Standard 5

The explosion of data coupled with firms’ desire to utilize it is driving rapid changes in the desired skillset for accounting and assurance professionals. Educational institutions are considering how to catch up to these requirements, while accreditors are also modifying standards to reflect changes in desired skillsets. We present evidence from two institutions’ efforts to update their courses to address contemporary skill requirements, accompanied by discussion from a Big 4 professional. We find that despite significant differences between the two institutions and their approaches, similar challenges were encountered, and similar feedback was obtained from students. We conclude with a proposal for four basic tenets that we believe should be considered by any institution updating curriculum in response to Big Data and related analytics skills.

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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.