INCLUSION OF DATA ANALYTICS IN THE ACCOUNTING CURRICULUM

The inclusion of data analytics in the accounting curriculum is an important task that has been recommended by professional and academic accounting bodies as well as accrediting agencies. This research paper documents the results of a survey which investigated the extent to which data analytics is being included in various courses in the accounting curriculum and how universities are meeting the challenges of accomplishing this task. The survey was sent by email on October 20, 2019 to approximately 4,800 accounting instructors in the United States. The findings of the study indicated that most universities in the sample were including data analytics in their accounting curricula, and that AACSB accreditation seemed to influence the inclusion of data analytics. However, we found that some accounting programs were not including data analytics in their curriculum. The study indicated that AACSB- accredited schools were more likely to offer incentives to faculty to become knowledgeable about data analytics than other schools.