A Data Analytics Elective Course for a Master of Science in Accountancy Program

Abstract

The American Accounting Association and the International Association to Advance Collegiate Schools of Business, responding to calls from business and the accounting profession, have encouraged the teaching of data analytics in accounting courses. To help accounting educators integrate this new topic into their curricula, we report on how we developed a data analytics elective course for our Master of Science in Accountancy program. This course introduces data analytics from an accounting perspective. It includes four parts: Data and its Significance as an Organizational Asset, Data Analytics Concepts, and Introduction to R, Individual Labs, and Group Case Work. We contribute to accounting information systems education by providing a starting point for faculty members developing an accounting-related data analytics course or integrating the material into existing curricula.