A Framework and Resources to Create a Data Analytics-Infused Accounting Curriculum

2021 ◽  
Author(s):  
Kevin E Dow ◽  
Norman Jacknis ◽  
Marcia Weidenmier Watson
Keyword(s):  
Critical Thinking ◽  
Diffusion Of Innovation ◽  
Data Analytics ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Accounting Students ◽  
Diffusion Of Innovation Theory ◽  
Fully Integrated ◽  
Accounting Curriculum ◽  
Data Analytic

The technology and Data Analytics developments affecting the accounting profession in turn have a profound effect on accounting curriculum. Accounting programs need fully-integrated accounting curriculum to develop students with strong analytic and critical thinking skills that complement their accounting knowledge. This will meet the profession's expectation that accounting students have expert level skills in both technical accounting knowledge and Data Analytics. This paper provides a framework and the resources for creating a Data Analytics-infused accounting curriculum. Specifically, using the Diffusion of Innovation Theory, we apply the theory's five stages to the infusion of Data Analytics into the accounting curriculum: Knowledge, Persuasion, Decision, Implementation, and Confirmation. We formulate an Analytics Value Cube to guide the use of different analytic techniques as accounting programs integrate. We recommend free tools, questions, and cases for use across the curriculum. While our focus is on accounting programs new to Data Analytics, these resources are also useful to accounting programs and practitioners that wish to expand their data analytic offerings.

scholarly journals Improving the Critical Thinking Skills of Accounting Students Using the Framework-Based Teaching Approach

2018 ◽  
pp. 116-121
Keyword(s):  
Critical Thinking ◽  
Teaching And Learning ◽  
Tertiary Education ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Financial Accounting ◽  
Accounting Students ◽  
Inquiry Based Learning ◽  
Critical Thinking Ability ◽  
Thinking Ability

The purpose of this paper is to examine how the Framework-based Teaching (FBT) approach improves the critical thinking skill among accounting students at tertiary education level. This qualitative study is conducted using the Scholarship of Teaching and Learning (SOTL) approach, where reflections from lecturers ‘experience in teaching and learning process are gathered. Data are collected from both accounting lecturers and students who implemented the FBT approach using the inquiry-based learning technique in the financial accounting course. Data are analysed using content analysis. The results from the study indicate that, based on lecturers’ reflection, students are pushed to think in depth in classes using the inquiry based learning of the FBT approach. This is supported by students’ feedback on their own critical thinking ability. Thus, the FBT approach improves the critical thinking skills among accounting students. The implication of this study is the practicability of the FBT approach in teaching financial accounting course at university level in encouraging critical thinking skills.

Developing Critical Thinking Skills in Accounting Students

1993 ◽  
Vol 68 (5) ◽  
pp. 297-300 ◽  
Author(s):  
Lloyd D. Doney ◽  
Noreen E. Lephardt ◽  
James P. Trebby
Keyword(s):  
Critical Thinking ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Accounting Students

Facebook as a Pedagogical Tool in Fostering Students’ Critical Thinking Skills

2021 ◽  
Vol 12 (3) ◽  
pp. 2335-2341
Author(s):  
Jamaliah Abdul Majid Et.al
Keyword(s):  
Critical Thinking ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Accounting Students ◽  
Control Group ◽  
Technology Enhanced Learning ◽  
Group Project ◽  
Pedagogical Tool ◽  
Use Of Social Media ◽  
Set Up

This study examineswhether the implementation of Facebook as a pedagogical tool enhances critical thinking skills among final year accounting students who enrolled in financial statement analysis course. A Facebook group was set up and students were encouraged students to use the Facebook group as a platform to discuss and share resources relating to their group project. The critical thinking skills is analysed based on students’ achievement in addressing thegroup project, which is assessed using a rubric for critical thinking skills. The study finds that the use of the Facebook group fosters critical thinking skills among students with the Facebook group (the experimental group) as compared to students without the Facebook group (the control group). These findings are noteworthy since final year accounting students are struggling with critical thinking skills, yet it is an essential skill for accounting professionals. The results of this study is hoped to encourage educators in the digital age to make use of social media as a technology-enhanced learning environment for the benefits of students.

scholarly journals The Case For Arts Education As A Required Component Of An Accounting Students College Education

2004 ◽  
Vol 1 (11) ◽  
Author(s):  
J. David Mason ◽  
Rebecca Mason Stefoff
Keyword(s):  
Critical Thinking ◽  
Student Perceptions ◽  
Arts Education ◽  
Selection Process ◽  
College Education ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Accounting Students ◽  
Accounting Profession ◽  
Self Selection

A recent study has highlighted the importance of student perceptions of the accounting profession and the resultant self-selection process. This self-selection process may result in students self-selecting into the accounting area who are deficient in the essential qualities for success in the modern accounting profession. Warnock (1996) reports that among 1st year accounting students a still pervasive image of the accountant is that it is not particularly important to have either imagination or verbal qualities or communication or critical thinking skills and thus students who are weak in the above qualities often self-select into accounting as a major.  The purpose of this paper is to introduce into the accounting literature the results of an emerging body of research that suggests arts education can enhance or help accounting students overcome these deficiencies.

Enhancing critical thinking: accounting students’ perceptions

2017 ◽  
Vol 59 (1) ◽  
pp. 15-30 ◽  
Author(s):  
Carla L. Wilkin
Keyword(s):  
Critical Thinking ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Accounting Students ◽  
Prior Learning ◽  
Content Type ◽  
Assessment Task ◽  
Study Approach ◽  
Assessment Design

Purpose The purpose of this paper is to demonstrate how assessment design was used to enhance students’ critical thinking in a subject concerned with business enterprise systems. The study shows positive results and favorable perceptions of the merit of the approach. Design/methodology/approach A case study approach was used to examine how the problem-based assessment task was redesigned to enhance students’ critical thinking. The study documents post-graduate accounting students’ achievements, including some comparison with results from an earlier version of the task. Data were collected using surveys and anonymous student comments. Findings The case study reveals that the merit of the assessment design lay in presenting students with new material that generated some cognitive dissonance, which had to be resolved, rather than just applying subject knowledge to a new scenario. By requiring students to assimilate and harmonize the materials, they were encouraged to think more critically about how their prior learning applied to the problem. Originality/value Congruent with widespread calls by employers and professional bodies, there is renewed focus on the importance of developing critical thinking skills as an integral part of higher education courses. Whilst achievement is usually realized interdependently through communication, problem solving and analysis, critical thinking must be fostered in the context of the specific professional knowledge. This study contributes knowledge about how students’ critical thinking may be fostered, with the added difficulty that the context involves a focus on the role and value of technology.

scholarly journals Coffee Anyone? - Part 2: Additional Business Opportunity Statements For Unstructured Capital Budgeting Projects

2013 ◽  
Vol 9 (2) ◽  
pp. 179-184
Author(s):  
Katherine J. Silvester
Keyword(s):  
Critical Thinking ◽  
Capital Budgeting ◽  
Thinking Skills ◽  
Information Gathering ◽  
Critical Thinking Skills ◽  
Accounting Students ◽  
Student Groups ◽  
Business Opportunity ◽  
Analytical Information

This paper builds on an earlier paper that presented an unstructured, semester-long team-based capital budgeting project for senior level undergraduate accounting students. Successfully completing this project required accounting students to step outside of their narrow accounting transactions framework and to apply extensive organizational, analytical, information gathering, and critical thinking skills. This extension paper provides two additional Business Opportunity Statements that can be assigned to student groups for semester projects. Utilizing these additional Statements will allow faculty to challenge consecutive semesters of students.

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