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

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

Abstract

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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  • Sarkar, Sumantra & Gray, Joy & Boss, Scott R. & Daly, Emmet, 2021. "Developing institutional skills for addressing big data: Experiences in implementation of AACSB Standard 5," Journal of Accounting Education, Elsevier, vol. 54(C).
    • Handle: RePEc:eee:joaced:v:54:y:2021:i:c:s0748575120300658
    DOI: 10.1016/j.jaccedu.2020.100708
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    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2022. "Accounting education literature review (2021)," Journal of Accounting Education, Elsevier, vol. 59(C).

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