Affiliation:
1. Missouri State University
2. UNITED STATES University of Nebraska - Omaha
3. Washburn University Associate Professor Accounting 1700 SW College Ave. Room HC 114 UNITED STATES Topeka KS 66621 (785) 670-1063 +1-(785) 670-2052
Abstract
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.
Publisher
American Accounting Association
Subject
Computer Science Applications,Accounting
Cited by
4 articles.
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