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Journal Articles
Journal of Emerging Technologies in Accounting (2023) 20 (1): 39–57.
Published: 01 May 2023
... the digital future look like for the accounting profession?” The next section briefly reviews the digital innovations of AI and distributed ledger technology (DLT), more commonly referred to as blockchain, and analytics and decision support literature. The focus shifts to impacts and how...
Journal Articles
Journal of Emerging Technologies in Accounting (2021) 18 (2): 201–208.
Published: 01 September 2021
...Ning Du; Tawei Wang; O. Ray Whittington ABSTRACT In this paper, we introduce a data analytics exercise that can be used in an intermediate financial accounting course. We discuss the concept behind the design of the exercise to allow readers to formulate similar exercises. The exercise is aimed...
Includes: Supplementary data
Journal Articles
Journal of Emerging Technologies in Accounting (2021) 18 (2): 209–219.
Published: 01 September 2021
... and analytics knowledge and skills. We advocate for an evolution from the “old” MSA model that prepares students for the CPA exam, to an “advanced” model in which the MSA essentially evolves into an M.S. in Accounting Analytics (MSAA). We begin with a look at the “demand” side for MSAA skills, and then describe...
Journal Articles