A Framework and Resources to Create a Data Analytics-Infused Accounting Curriculum

Abstract

ABSTRACT The technology and data analytics developments affecting the accounting profession have a profound effect on accounting curricula. To meet the profession's current expectations, accounting programs need a fully integrated accounting curriculum to develop students with strong data analytic and critical thinking skills that complement their accounting knowledge. We provide a framework and resources for creating a data analytics-infused accounting curriculum. Using the Diffusion of Innovation Theory, we apply the theory's five stages to the infusion of data analytics throughout the accounting curriculum: knowledge, persuasion, decision, implementation, and confirmation. We present an analytics value cube to guide the integration of different analytic techniques. We recommend free tools, questions, and cases. While our focus is on accounting programs new to data analytics, these resources are also useful to accounting programs and practitioners that wish to expand their data analytic offerings.