Has Excel Become a "Golden Hammer": The Paradox of Data Analytics in SME Clusters

Author(s):  
Kimberly Swanson Church ◽  
Jennifer Riley ◽  
Pamela J. Schmidt

Demand for data analysis skills in the accounting profession is well documented and necessarily informs accounting curriculum and pedagogy. This empirical survey study focuses on small and medium-sized entities (SMEs), finding SMEs continue to use Excel spreadsheets extensively for data analytics tasks. SME cluster research suggests different adoption rates for technology between this segment and large firms. Investigating SME demands for skills and abilities of new job entrants differs from the large organizations that served as the original drivers of analytic skills and technology recommendations. Findings in this study suggest SMEs continue performing their leading accounting tasks using Excel spreadsheets, and lag in adoption of data analytics technology. SMEs are a significant business sector comprising 95-99 percent of firms in the U.S. economy, creating 65 percent of new jobs from 2000-2018 (USSBA 2019), and competing with large firms but with fewer resources. These findings will guide educators in SME markets.

2021 ◽  
Vol 274 ◽  
pp. 113779
Author(s):  
Lindsey M. Philpot ◽  
Priya Ramar ◽  
Daniel L. Roellinger ◽  
Barbara A. Barry ◽  
Pravesh Sharma ◽  
...  

2021 ◽  
Vol 9 (1) ◽  
pp. 16-44
Author(s):  
Weiqing Zhuang ◽  
Morgan C. Wang ◽  
Ichiro Nakamoto ◽  
Ming Jiang

Abstract Big data analytics (BDA) in e-commerce, which is an emerging field that started in 2006, deeply affects the development of global e-commerce, especially its layout and performance in the U.S. and China. This paper seeks to examine the relative influence of theoretical research of BDA in e-commerce to explain the differences between the U.S. and China by adopting a statistical analysis method on the basis of samples collected from two main literature databases, Web of Science and CNKI, aimed at the U.S. and China. The results of this study help clarify doubts regarding the development of China’s e-commerce, which exceeds that of the U.S. today, in view of the theoretical comparison of BDA in e-commerce between them.


2018 ◽  
Vol 13 (1) ◽  
pp. 44-61 ◽  
Author(s):  
Lorraine Lee ◽  
William Kerler ◽  
Daniel Ivancevich

The ability to use various software and tools is important for students entering the accounting profession. In an exploratory study, we develop a survey to assess accounting practitioners' evaluations of the importance of various software tools, as well as the importance of data analytics and data visualization skills. Responses from 197 practitioners indicate that Excel is the most frequently utilized software / tool, the most important software tool for new hires, and that Excel should be emphasized in university accounting programs. We find that the importance of Excel is consistent across different accounting areas (audit, tax, advisory, and corporate) and across all experience levels. In addition, Adobe Acrobat, PowerPoint, accounting / ERP software, and the FASB Codification were identified as frequently utilized across the various accounting areas and experience levels. Finally, practitioners in each of the different accounting areas and at all experience levels indicate data analytic skills and data visualization skills are important, but that data analytic skills are perceived as more important than data visualization skills. Our study contributes to the accounting information systems literature by identifying the specific software and tools that are relevant to the profession and provides guidance on the software and tools that should be emphasized in university accounting programs.


Author(s):  
Hussein Issa ◽  
Amer Qasim ◽  
Ghaleb El Refae ◽  
Alexander J. Sannella

Author(s):  
Kevin E Dow ◽  
Norman Jacknis ◽  
Marcia Weidenmier Watson

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.


2017 ◽  
Vol 31 (3) ◽  
pp. 101-114 ◽  
Author(s):  
Esperanza Huerta ◽  
Scott Jensen

ABSTRACT Forty-six academics and practitioners participated in the second Journal of Information Systems Conference to discuss data analytics and Big Data from an accounting information systems perspective. The panels discussed the evolving role of technology in accounting, privacy within the domain of Big Data, and people and Big Data. Throughout all three panels, several topics emerged that impact all areas of accounting—developing enhanced analytical and data handling skills; evaluating privacy, security requirements, and risks; thinking creatively; and assessing the threat of automation to the accounting profession. Other topics were specific to a segment of the profession, such as the growing demand for privacy compliance audits and the curriculum adjustments necessary to develop data analytic skills. This commentary synthesizes and expands the discussions of the conference panels and suggests potential areas for future research.


2013 ◽  
Vol 5 (1) ◽  
pp. 53-71 ◽  
Author(s):  
Hannu Kärkkäinen ◽  
Jari Jussila ◽  
Jaani Väisänen

The use, potential and challenges of social media in innovation have received little attention in the literature, especially from the standpoint of the business-to-business sector. Therefore, this paper focuses on bridging this gap. The purpose of this paper is to study the use and potential of social media in the innovation context, especially from the perspective of business-to-business companies. The paper starts by defining of social media and Web 2.0, and then characterizes social media in business, social media in the business-to-business sector and social media in the business-to-business innovation process. The paper also studies the essential differences between business-to-consumer and business-to-business in the given respects. Finally the authors present and analyze the results of their empirical survey of 110 respondents from Finnish companies. The results suggest that there is a significant gap between the perceived extensive potential of social media and current social media use in innovation in business-to-business companies. They have also identified potentially effective ways to reduce the gap, and clarify the found differences between B2B’s and B2C’s.


Author(s):  
Anil Eyupoglu ◽  
Tugberk Kaya

This paper presents the results of an empirical survey study conducted on people living in North Cyprus, aiming to measure awareness of e-government practices. Brief information regarding e-government, awareness and adoption concepts, and current situation in North Cyprus is also provided. A particular survey is designed based on preliminary pre-testing methods and academic supervision. This study aims to contribute to a literature that is lacking studies regarding awareness of e-government in small islands. As Cyprus is a Small Island Developing State (SID) member and has the last divided capital, revealing the main reasons for awareness, usage and trustiness of e-government practices is believed to contribute to the literature.


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