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Keywords: data analytics
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Journal Articles
Journal of Emerging Technologies in Accounting (2024) 21 (1): 203–220.
Published: 01 March 2024
...Freddie Choo; Kim Tan ABSTRACT The first objective of this study was to investigate whether data analytics could form a netlike knowledge structure (NKS) of learned course materials in accounting. We tested a group of students that used data analytics to solve an asset misappropriation case study...
Journal Articles
Journal of Emerging Technologies in Accounting (2024) 21 (1): 147–166.
Published: 01 March 2024
... and visualizing useful information from large sets of data. The purpose of this teaching case is to provide students with practice in data analytics techniques and consider computer-based systems in the revenue cycle. Students will read a teaching case based on a real grocery store chain, referred to as WILDCAT...
Includes: Multimedia, Supplementary data
Journal Articles
Journal Articles
Journal of Emerging Technologies in Accounting (2024) 21 (1): 129–146.
Published: 01 March 2024
... of the authors and do not reflect the official positions of the IAASB and Founders Intelligence. Editor’s note: Accepted by Ting Sun, under the Senior Editorship of Hui Du. 16 05 2022 14 11 2023 15 12 2023 2024 Big Data data analytics artificial intelligence auditing...
Journal Articles
Journal Articles
Journal of Emerging Technologies in Accounting (2023) 20 (2): 11–28.
Published: 01 October 2023
...Amelia Annette Baldwin; Victoria Chiu; Qi Liu; Brigitte Muehlmann ABSTRACT Technology agility among accounting graduates and faculty is required by AACSB in Standard A5. Similarly, recent CPA exam changes call for emphasis on data analytics, digital acumen, and a strong foundation in technology...
Journal Articles
Journal of Emerging Technologies in Accounting (2023) 20 (2): 243–250.
Published: 01 October 2023
...Md Shariful Islam; Nusrat Farah; Tawei Wang ABSTRACT Data analytics (DA) has gained widespread attention in accounting and auditing recently. Despite the significant potential presented by DA programming languages such as R and Python, their application remains limited. This study presents...
Includes: Supplementary data
Journal Articles
Journal of Emerging Technologies in Accounting (2023) 20 (1): 269–288.
Published: 01 May 2023
...Joy Gray; Lorraine Lee ABSTRACT This paper takes the perspective of enhancing data analytics skills and technology agility in the accounting curriculum by repurposing existing practice-driven cases with new tools and technologies. Through a brief literature review of existing recommendations from...
Includes: Supplementary data
Journal Articles
Journal of Emerging Technologies in Accounting (2023) 20 (1): 259–267.
Published: 01 May 2023
... Design data analytics cost accounting redesign A5 curriculum Shifting employer demands, massive growth of accounting knowledge, evolving licensure expectations, combined with the increasing use of technology in the accounting workplace have created a perfect storm for the accounting...
Journal Articles
Journal of Emerging Technologies in Accounting (2023) 20 (1): 289–304.
Published: 01 May 2023
... and appropriate teaching locus in light of survey evidence collected from professionals. The results support the preeminence of data analytics above other emerging accounting topics and show the relative importance of other topics based on their statistically significant differences. The results are helpful...
Includes: Supplementary data
Journal Articles
Journal Articles
Journal Articles
Journal of Emerging Technologies in Accounting (2023) 20 (1): 195–211.
Published: 01 May 2023
... 08 2022 02 10 2022 2023 auditing machine learning data analytics accounting pedagogy As a critical part of artificial intelligence (AI), machine learning is defined as “a field of study that gives computers the ability to learn without being explicitly programmed” ( Koza...
Journal Articles
Journal of Emerging Technologies in Accounting (2023) 20 (1): 213–221.
Published: 01 May 2023
...Jamie Hoelscher; Trevor Shonhiwa ABSTRACT This paper aims to help students further understand employee reimbursement schemes, while simultaneously advancing the integration of data analytics in the accounting curriculum. The learning activity takes students through a comprehensive data analytics...
Includes: Supplementary data
Journal Articles
Journal of Emerging Technologies in Accounting (2022) 19 (2): 249–270.
Published: 01 September 2022
... data analytics visualizations government policies social control On March 11, 2020, the Novel Coronavirus Disease was officially declared as a worldwide pandemic by the World Health Organization (WHO) ( WHO 2020 ). The number of reported COVID-19 infections grew at an unexpectedly high speed...
Includes: Supplementary data
Journal Articles
Journal of Emerging Technologies in Accounting (2022) 19 (2): 155–169.
Published: 01 September 2022
...) transformation, corporations and government agencies in the UAE have recently started to test and adopt AI, Blockchain Technology (BT), and Data Analytics (DA) in their operations. This digital transformation in the business environment raises concerns as to whether existing accounting curricula are preparing...
Journal Articles
Journal of Emerging Technologies in Accounting (2022) 19 (2): 211–234.
Published: 01 September 2022
.... Findings in this study suggest SMEs continue performing their leading accounting tasks using Excel spreadsheets and lag in adoption of data analytics technology. SMEs are a significant business sector in the economy, competing with large firms but with fewer resources. The findings presented here may...
Journal Articles
Journal Articles
Journal of Emerging Technologies in Accounting (2022) 19 (1): 165–171.
Published: 01 March 2022
... records. The assignment has two parts—the planning and the actual cleaning, each with its own deliverable. It can be used in many different courses and completed with almost any data analytics software. We provide suggested solutions and detailed solution notes for Excel and for Alteryx Designer. 2022...
Includes: Supplementary data
Journal Articles