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Developing institutional skills for addressing big data: Experiences in implementation of AACSB Standard 5
Journal of Accounting Education Pub Date : 2020-12-17 , DOI: 10.1016/j.jaccedu.2020.100708
Sumantra Sarkar , Joy Gray , Scott R. Boss , Emmet Daly

The explosion of data coupled with firms’ desire to utilize it is driving rapid changes in the desired skillset for accounting and assurance professionals. Educational institutions are considering how to catch up to these requirements, while accreditors are also modifying standards to reflect changes in desired skillsets. We present evidence from two institutions’ efforts to update their courses to address contemporary skill requirements, accompanied by discussion from a Big 4 professional. We find that despite significant differences between the two institutions and their approaches, similar challenges were encountered, and similar feedback was obtained from students. We conclude with a proposal for four basic tenets that we believe should be considered by any institution updating curriculum in response to Big Data and related analytics skills.



中文翻译:

发展应对大数据的机构技能:实施AACSB标准5的经验

数据的爆炸性增长以及企业对数据利用的渴望正在推动会计和鉴证专业人士所需技能的快速变化。教育机构正在考虑如何满足这些要求,而认证机构也在修改标准以反映所需技能的变化。我们提供了两家机构为更新课程以应对当代技能要求而做出的努力的证据,同时还有四大巨头的讨论。我们发现,尽管两个机构及其方法之间存在显着差异,但仍遇到类似的挑战,并且从学生那里获得了类似的反馈。最后,我们提出了四个基本原则的建议,我们认为任何机构更新课程以应对大数据和相关分析技能都应考虑该四个基本原则。

更新日期:2021-02-12
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