Purpose

Accounting education is re-inventing itself as technology impacts the practical aspects of accounting in the real world and education tries to keep up. Big Data and data analytics have begun to influence elements of accounting including audit, accounting preparation, forensic accounting and general accountancy consulting. The purpose of this paper is to qualitatively analyse the current skills provision in accounting Masters courses linked to data analytics compared to academic and professional expectations of the same.

Design/methodology/approach

The academic expectations and requirements of the profession, related to the impact of Big Data and data analytics on accounting education were reviewed and compared to the current provisions of this accounting education in the form of Masters programmes. The research uses an exploratory, qualitative approach with thematic analysis.

Findings

Four themes were identified of the skills required for the effective use of Big Data and data analytics. These were: questioning and scepticism; critical thinking skills; understanding and ability to analyse and communicating results. Questioning and scepticism, as well as understanding and ability to analyse, were frequently cited explicitly as elements for assessment in various forms of accounting education in the Masters courses. However, critical thinking and communication skills were less explicitly cited in these accounting education programmes.

Research limitations/implications

The research reviewed and compared current academic literature and the requirements of the professional accounting bodies with Masters programmes in accounting and data analytics. The research identified key themes relevant to the accounting profession that should be explicitly developed and assessed within accounting education for Big Data and data analytics at both university and professional levels. Further analysis of the in-depth curricula, as opposed to the explicitly stated topic coverage, could add to this body of research.

Practical implications

This paper considers the potential combined role of professional qualification examinations and master’s degrees in skills provision for future practitioners in accounting and data analysis. This can be used to identify the areas in which accounting education can be further enhanced by focus or explicit mention of skills that are both developed and assessed within these programmes.

Social implications

The paper considers the interaction between academic and professional practice in the areas of accounting education, highlighting skills and areas for development for students currently considering accounting education and data analytics.

Originality/value

While current literature focusses on integrating data analysis into existing accounting and finance curricula, this paper considers the role of professional qualification examinations with Masters degrees as skills provision for future practitioners in accounting and data analysis.

中文翻译：

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“大成果需要大抱负”：硕士课程中的大数据、数据分析和会计

目的

随着技术影响现实世界中会计的实际方面，会计教育正在重新发明自己，而教育也在努力跟上。大数据和数据分析已经开始影响会计要素，包括审计、会计准备、法务会计和一般会计咨询。本文的目的是定性分析与数据分析相关的会计硕士课程中当前的技能规定，并与学术和专业期望相比较。

设计/方法/方法

对与大数据和数据分析对会计教育的影响相关的专业学术期望和要求进行了审查，并以硕士课程的形式与该会计教育的当前规定进行了比较。该研究采用探索性、定性方法和主题分析。

发现

确定了有效使用大数据和数据分析所需技能的四个主题。它们是：质疑和怀疑；批判性思维能力；理解和分析和交流结果的能力。质疑和怀疑，以及理解和分析能力，经常被明确引用为硕士课程中各种形式的会计教育的评估要素。然而，在这些会计教育课程中，批判性思维和沟通技巧并没有被明确提及。

研究限制/影响

该研究回顾并比较了当前的学术文献和专业会计机构的要求与会计和数据分析硕士课程。该研究确定了与会计专业相关的关键主题，应在大学和专业级别的大数据和数据分析会计教育中明确制定和评估。与明确规定的主题范围相反，对深入课程的进一步分析可以增加这一研究主体。

实际影响

本文考虑了专业资格考试和硕士学位在为未来的会计和数据分析从业者提供技能方面的潜在综合作用。这可用于确定可以通过重点或明确提及在这些计划中开发和评估的技能来进一步加强会计教育的领域。

社会影响

本文考虑了会计教育领域学术和专业实践之间的相互作用，突出了当前考虑会计教育和数据分析的学生的技能和发展领域。

原创性/价值

虽然目前的文献侧重于将数据分析整合到现有的会计和金融课程中，但本文认为具有硕士学位的专业资格考试作为未来会计和数据分析从业人员的技能提供的作用。