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Keywords: analytics
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Journal Articles
Digital Futures for Accountants
Available to Purchase
Journal of Emerging Technologies in Accounting (2023) 20 (1): 39–57.
Published: 01 May 2023
.... Editor’s note: Accepted by Hui Du. 18 12 2020 26 01 2022 21 02 2022 2023 distributed ledger technology blockchain artificial intelligence (AI) decision support analytics digital disruption Digital technologies have been transforming the accounting profession...
Journal Articles
Accounting Data Analytics Exercise for Intermediate Accounting: Warranty Expense and Product Liability
Available to Purchase
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
The MSA Is Dead. Long Live the MSA(A)!
Available to Purchase
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
Accessing Cloud Data to Expand Research and Analytical Opportunities: An Example using IRS/AWS Data for Nonprofit Organizations
Available to Purchase
Journal of Emerging Technologies in Accounting (2021) 18 (2): 171–183.
Published: 01 September 2021
... 2018 1 9 2020 2021 nonprofit cloud data AWS IRS XML analytics The relational database is based on a data model proposed by E. F. Codd (1970) . A relational database contains one or more tables, with each table containing one or more columns; one or more records will also...
