Integrating Data Analytics into the Accounting Curriculum: Faculty Perceptions and Insights

Abstract

Over the past decade, many stakeholder groups have explored how to integrate data analytics into the accounting curriculum. This study expands that literature by surveying 321 accounting faculty regarding their perspectives on the effectiveness of data analytics implementation. We examine curriculum development, course assessment, students’ abilities, and faculty skills to design and teach such courses. We identify specific gaps in the accounting curriculum where further data analytics integration may be considered. We find several challenges to integration and support for infusing analytics skills earlier in the accounting curriculum. Accounting departments should consider the expertise of their faculty, especially assistant professors, who seem to have more knowledge of data analytics than any other rank, and focus on implementing specific data analytics skills throughout the accounting curriculum. We also provide proposed action items that will help accounting departments evaluate curriculum and related resource requirements.