GADGET:会计数据生成器

IF 1.6 Q3 BUSINESS, FINANCE Journal of Emerging Technologies in Accounting Pub Date : 2020-10-08 DOI:10.2308/jeta-2020-035
M. Holt, Bradley Lang
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引用次数: 0

摘要

随着数据分析在会计领域的普及,教育工作者需要资源来用分析项目来加强他们的课程。本文为教育工作者提供了一个强大的工具,可以生成具有某些现实属性的大型,独特的收入周期交易数据。这些数据集可以被教育工作者用来在会计信息系统、审计、欺诈和数据分析课程中教授基于会计的数据分析程序。此外,提出了数据集的多种潜在实现机会,并提供了一个全面的示例案例。数据可用性:数据生成器可以访问:https://mplholt.shinyapps.io/GADGET/
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GADGET: An Accounting Data Generator
With the proliferation of data analytics in the field of accounting, educators need resources to enhance their curricula with analytics projects. This paper provides educators with a robust tool that generates large, unique revenue-cycle transaction data with certain realistic properties. The datasets can be used by educators to teach accounting-based data analytic procedures in accounting information systems, auditing, fraud, and data analytics classes. Additionally, multiple potential implementation opportunities for the datasets are proposed and a comprehensive example case is provided. Data Availability: The data generator can be accessed at: https://mplholt.shinyapps.io/GADGET/
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来源期刊
CiteScore
4.30
自引率
27.80%
发文量
14
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