州地方政府财务数据分析中的 Tableau 教学应用:路易斯安那州地方政府案例研究

IF 1.6 Q3 BUSINESS, FINANCE Journal of Emerging Technologies in Accounting Pub Date : 2023-11-01 DOI:10.2308/jeta-2022-057
Linda A. Kidwell, Jennifer M. Cainas
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引用次数: 0

摘要

本案例可培养学生的批判性思维能力,使其了解大数据分析在审计中的应用。通过使用真实的地方政府数据,学生将利用 Tableau 创建和分析可视化数据,以回答有关政府实体财政健康状况的问题,搜索异常情况,并向管理层提出建议。这些技能在当今的职场中越来越必要,而且从 2024 年开始,注册会计师考试也将更多地考查这些技能。此外,本案例还符合 AACSB 商业认证标准第 4 条和 AACSB 会计认证标准第 5 条,前者要求课程具有批判性思维和前瞻性,后者要求将信息技术融入课程,并培养学生适应新兴技术的能力。有证据表明,本案例提高了学生对大数据分析的信心,是一个有用的学习工具。本案例适合在数据分析、会计信息系统、政府会计和审计课程中使用。 数据可用性:有效性数据可向作者索取。
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A Tableau Teaching Application in Financial Data Analytics to State Local Governments: A Case Study on Louisiana Local Government
This case builds students’ critical thinking skills and knowledge of how Big Data analytics are used in an audit. Using real local government data, students will utilize Tableau to create and analyze visualizations to answer questions regarding governmental entities’ fiscal health, search for anomalies, and make recommendations to management. These skills are increasingly necessary in today’s workplace and will also be more heavily tested on the CPA Exam beginning in 2024. Additionally, this case addresses AACSB Business Accreditation Standard 4, which calls for critical thinking and current, forward-looking curriculum, and AACSB Accounting Accreditation Standard 5, which calls for the integration of information technology into the curriculum and preparing students to adapt to emerging technologies. Evidence suggests this case improves students’ confidence with Big Data analytics and is a useful learning tool. The case is appropriate for use in data analytics, accounting information systems, governmental accounting, and auditing classes. Data Availability: Efficacy data are available from the authors.
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来源期刊
CiteScore
4.30
自引率
27.80%
发文量
14
期刊最新文献
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