KAT Insurance: Data Analytics Cases for Introductory Accounting Using Excel, Power BI, and/or Tableau

Author:

Cainas Jennifer M.1ORCID,Tietz Wendy M.2ORCID,Miller-Nobles Tracie3

Affiliation:

1. University of South Florida

2. Kent State University

3. Austin Community College

Abstract

ABSTRACT KAT Insurance Corporation (KAT) presents two independent data analytics cases for introductory financial and managerial accounting courses, using four datasets based on anonymized real-life data (over 65,000 sales records from a national insurance company). The cases introduce students to data cleansing, data dictionaries, and data visualization topics through analysis of sales and/or cost records. The cases use Excel, Power BI, and/or Tableau for students to learn different emerging technologies and develop students' technological agility, addressing the AACSB's Accounting Accreditation Standard 5 and AICPA Accounting Competencies. Over 2,700 students have successfully completed at least one of the cases, and few students had any prior experience with Power BI and/or Tableau. Students surveyed felt their skills improved as a result of the projects, which highlights the relevance and need for this instructional resource that is designed with both accounting instructors and students in mind.

Publisher

American Accounting Association

Subject

Computer Science Applications,Accounting

Reference6 articles.

1. American Institute of Certified Public Accountants (AICPA). 2018. The AICPA pre-certification core competency framework. Available at: https://www.aicpa.org/content/dam/aicpa/interestareas/accountingeducation/resources/downloadabledocuments/aicpa-pre-certification-core-compentency-framework.pdf

2. Association to Advance Collegiate Schools of Business (AACSB). 2018. AACSB accredited accounting standards. Available at: https://www.aacsb.edu/accreditation/standards/accounting

3. Dzuranin, A. C., Jones J. R., and OlveraR. M. 2018. Infusing data analytics into the accounting curriculum: A framework and insights from faculty. Journal of Accounting Education43: 24– 39. https://doi.org/10.1016/j.jaccedu.2018.03.004

4. EY Foundation. 2016. Introduction to the analytics mindset. Available at: https://eyo-iis-pd.ey.com/ARC/ARC_default_XV.asp (last accessed January 31, 2018).

5. O'Brien, A., and StoneM. 2020. Yes, you can import, analyze, and create dashboards and storyboards in Tableau!Journal of Emerging Technologies in Accounting17 ( 1): 21– 32. https://doi.org/10.2308/jeta-19-06-07-29

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