Journal of Accounting Education 38 (2017) 8193

Contents lists available at ScienceDirect

Journal of Accounting Education

journal homepage: www.elsevier.com/locate/jaccedu

Toward integration of Big Data, technology and information

systems competencies into the accounting curriculum q
Deb Sledgianowski , Mohamed Gomaa, Christine Tan 1
Department of Accounting, Taxation and Legal Studies in Business, Frank G. Zarb School of Business, Hofstra University, Hempstead, NY 11549, USA

a r t i c l e i n f o a b s t r a c t

Article history: Recent initiatives of the American Accounting Association (AAA) and the Association to
Received 1 July 2016 Advance Collegiate Schools of Business International (AACSB) have emphasized the impor-
Received in revised form 26 December 2016 tance of integrating Big Data and technology into the accounting curriculum. In response to
Accepted 26 December 2016
these calls and to identify a common body of instructional resources toward this purpose,
Available online 10 January 2017
our paper uses the lens of the Competency Integration for Accounting Education frame-
work to provide examples of Big Data and information systems integration into instruc-
Keywords:
tional resources. We loosely frame these instructional resources using accounting course
Big Data
Technology
subjects as the unit of analysis.
Information systems 2016 Elsevier Ltd. All rights reserved.
Accounting curriculum
Competency integration

1. Introduction

There is new impetus for the accounting profession to understand Big Data and business analytics, creating a growing
opportunity for accounting educators to integrate these topics into the curriculum. Big Data generally describes datasets that
contain volumes of differently structured data that traditional technology and information systems are inadequate to pro-
cess and analyze (Cao, Chychyla, & Stewart, 2015; Vasarhelyi, Kogan, & Tuttle, 2015; Warren, Moffitt, & Byrnes, 2015). More
specifically, Big Data is often characterized using the four Vs: volume (large volume of data), veracity (data from different
sources increasing the likelihood of uncertainty in the data), velocity (analysis of streaming data) and variety (analysis of
different types of data structures, such as structured, semi-structured, and unstructured data) (Zhang, Yang, &
Appelbaum, 2015). We define business analytics as the technology and information systems that enable Big Data analysis
and reporting in businesses using different analytic techniques.2
Accounting firms and professional associations recommend that Big Data, technology, and information systems be inte-
grated into accounting coursework to provide students with the necessary skills and knowledge to adapt to the data-centric
environment. For instance, PricewaterhouseCoopers (2015) outlined recommendations for analyzing Big Data related to

q
This research did not receive any specific grant from funding agencies in the public, commercial, or not-for-profit sectors.
Corresponding author.
E-mail address: Deb.Sledgianowski@Hofstra.edu (D. Sledgianowski).
1
Hunter College - City University of New York, 695 Park Avenue, New York, NY 10065, USA.
2
Gartner Research. (2016) categorized analytics into four types: (1) descriptive (a retrospective inspection of data to find out what happened? using tools
such as visualization and narratives), (2) diagnostic (a retrospective analysis of data to find out why did it happen? using tools that enable drilling-down into
the data, making correlations), (3) predictive (a prospective analysis to find out what will happen? using tools capable of statistical algorithms and machine-
learning technique), and (4) prescriptive (a prospective analysis to find out what should be done? using tools capable of graph analysis, simulation and
optimization, and other advanced techniques).

http://dx.doi.org/10.1016/j.jaccedu.2016.12.008
0748-5751/ 2016 Elsevier Ltd. All rights reserved.
82 D. Sledgianowski et al. / Journal of Accounting Education 38 (2017) 8193

technical competencies in audit, tax, risk management, and consulting. The AAA facilitated the exploration of Big Data and
analytics in the accounting profession by hosting Big Data conferences that resulted in educational webinars, teaching mate-
rials, and a call for collaboration between academics and practitioners. The AACSB emphasized the importance of integrating
Big Data and business analytics into the accounting curriculum. Specifically, the AACSBs revised accounting accreditation
standard A7 released in 2013 indicates that AACSB accredited accounting degree programs should include learning objec-
tives to develop skills and knowledge related to the integration of information technology into accounting and business. This
includes the creation, sharing, and reporting of data, as well as data mining and analytics (AACSB, 2013).
There is a continuing call for information systems and technology competency integration in the accounting curriculum
(e.g. AAA, 1986, AECC, 1990, AICPA, 1996; Behn et al., 2012; AACSB, 2013; Lawson et al., 2014). Apostolou, Dorminey, Hassell,
and Rebele (2014) recommended that educators strive to describe and study a common body of AIS knowledge for account-
ing majors and that AIS topics be integrated throughout the curriculum in a way that coordinates topics and reinforces the
way that they are learned.
In response to these calls, we provide a method based upon Lawson et al.s (2014) Competency Integration for Accounting
Education framework (hereafter, framework) for educators to integrate information systems and technology competencies
relevant to Big Data and business analytics into the accounting curriculum. Additionally, we synthesize and organize the
extant Big Data and business analytics instructional resources available (e.g. case studies, software tools, and data) into
the core groups of accounting competencies laid out by Lawson et al. (2014).
Lawson et al. (2014) describe an integrated competency-based framework of learning outcomes necessary for accounting
graduates success. Their framework categorizes competencies into accounting, foundational, or broad management (see
Table 1). The accounting competencies, enable accountants to integrate management and analytical methods, supported
by technology, to assist an enterprise to formulate and execute its strategy successfully (Lawson et al., 2014). These com-
petencies are typically taught in required courses such as principles, intermediate, and advanced financial accounting; man-
agement and cost accounting; accounting information systems (AIS); auditing; and taxation. While many information
systems, such as enterprise resource planning (ERP), eXtensible Business Reporting Language (XBRL), information search
and retrieval, and data mining, may be covered in the AIS course, we suggest these competencies be integrated throughout
the accounting curriculum.
Lawson et al.s (2014) technological competency is their foundational competency that is most relevant to our paper. It
includes outcomes such as knowledge of spreadsheet modeling; use of technology to access Big Data for financial analyses;
use of communication technologies, such as interactive data visualization; knowledge of information systems design; knowl-
edge of the purpose of information systems and Big Data, including the hardware and software that enable them to run; and
related issues, such as computer security and business continuity.
Our paper exemplifies the competency integration framework proposed by Lawson et al. (2014) by providing examples
for integrating information systems and technological competencies with discipline-based accounting competencies into
course subjects required by most institutions. Discussing the information systems and technological competencies within
a course context allows educators to identify applications of the competency where all accounting students in a program
are exposed to specific learning opportunities, thus affording them the same opportunity to acquire the competency.

2. Curriculum integration methods

The approach we develop integrates Big Data, information systems, and technologies into the accounting curriculum and is
particularly relevant to department curriculum committees. Our process recommends that faculty who are teaching the req-
uisite courses for accounting majors be the ones to identify the desired level of integration. This should be based on criteria
such as available resources, faculty competencies and interests, compliance with accreditation and licensing requirements,
and input from advisory boards. The process could include conducting a gap analysis to identify the as-is current state of
integration in the curriculum and the to-be state of the desired integration. Once a list of the two states is created, the dif-
ference is analyzed to identify areas for improved integration. Faculty can then match the desired integration area with the
available resources appearing in Table 2 of Appendix A. Table 2 in Appendix A provides a listing of representative articles of
instructional cases and materials categorized by course and competency area using Lawson et al.s (2014) framework to pro-
vide suggestions on how these competencies can be integrated. We provide examples and suggestions based on an analysis of
teaching cases and other resources generally available to educators and of offerings from software vendor academic alliances
(see Appendix B). The examples demonstrate the integration of typical discipline-based accounting competencies with tech-
nological and information systems competencies emphasizing Big Data and business analytics.3

2.1. Financial accounting

Financial accounting is often taught at the introductory, intermediate, and advanced levels. The Pathways Commission
Report (Behn et al., 2012) recommends that the first accounting course, often the financial principles course, take advantage

3
We do not attempt to provide examples for every possible integration of competences that we found in the instructional resources. As Lawson et al. (2015)
suggest, alternative approaches are possible and encouraged.
 D. Sledgianowski et al. / Journal of Accounting Education 38 (2017) 8193 83

Table 1
Lawson et al.s (2014) competency integration framework for accounting education.

Accounting competencies Foundational competencies Broad management competencies

External reporting & analysis Communication Leadership
Planning, analysis & control Quantitative Ethics
Taxation, compliance, and planning Analytical thinking & problem solving Process management & improvement
Information systems Interpersonal Governance, risk & compliance
Assurance & internal control Technological Additional core business competencies
Professional values, ethics, & attitudes

of technology to convey the more strategic aspects of accounting. Given the changing role of accountants from transactions
processing to providing decision support to senior management due to the proliferation of large volumes of data and data
complexity, educators could integrate into the first financial principles course the use of technology and large data sets,
for instance interactive data visualization, to engage students in the study of accounting (Janvrin, Raschke, & Dilla, 2014).
Faculty can leverage technology and Big Data to engage accounting and non-accounting students to actively learn
accounting, Given the Securities and Exchange Commissions (SEC) free and easy access to financial data, as described below,
and the technology applications to consume and render this data, faculty can expose students to real-world applications.
Students can spend more time focusing on data analytics instead of data transposition (manually collecting data and input-
ting data into spreadsheets). By researching company filings (both in structured and unstructured formats) on the SECs Elec-
tronic Data Gathering, Analysis and Retrieval (EDGAR) database, students are engaging in experiential learning whereby they
imitate the process and procedures business professionals go through to research company financial information.
At the introductory level, students view financial data from an applied perspective as consumers of information. In the
introductory accounting course, students could search volumes of financial data and company filings in various electronic
financial databases and websites, such as EDGAR. In particular, the SEC makes available on EDGAR select key line items
in the 10-Ks and 10-Qs filed by all SEC registrants going back to 2009 (see https://www.sec.gov/dera/data/financial-state-
ment-data-sets.html). Students can freely download the data in zip files and calculate financial ratios and determine time
series trends for thousands of companies or for a given industry using spreadsheet or statistical software tools.
Another way accounting educators can integrate technology into financial accounting is with spreadsheet software. For
instance, Boyer and Lyons (2011) offer a teaching case that requires students to use spreadsheet software to enter journal
entries for business transactions and to observe the effects on the firms financial statements and financial ratios for the prin-
ciples course. This addresses Lawson et al.s (2014) external reporting and analysis accounting competency and technological
foundational competency.
In 2009, the SEC mandated that all public companies tag each financial statement value using XBRL (SEC Release Nos. 33-
9002; 34-59324; 39-2461; IC- 28609; File No. S&- 11-08). Debreceny and Farewell (2010) suggest that students in the
accounting principles courses should be introduced to the concept of XBRL and how it is becoming a common language
for the transfer of financial data, especially since the SEC mandate is now part of the reality for external reporting profession-
als. Their paper describes how XBRL can be integrated throughout the accounting curriculum and provides examples for each
course.
In the classroom, XBRL provides a powerful mechanism for students to quickly download vast amounts of financial data
from the footnotes to analyze. It exposes students to new technology-specific software that is required to view and analyze
the XBRL data (e.g. see Taylor & Dzuranin, 2010). Applications like idaciti (see www.idaciti.com) provide a free and simple
tool for students to query and visualize large amounts of the XBRL financial data. The complexities of the XBRL data are hid-
den such that the students (user) can simply query the financial term and start analyzing and creating graphs. Students can
interact with large and complex datasets and discover new insights (Dilla, Janvrin, & Raschke, 2010).
In summary, XBRL makes possible the integration of Big Data analytics and technology into an introductory accounting
class. XBRL addresses Lawson et al.s (2014) accounting competency of external reporting and analysis and foundational
competencies of technology, quantitative, and analytical. From a more transactional lens, Klamm and Segovia (2014),
addressing Lawson et al.s (2014) accounting competencies of information systems, assurance and internal control, as well
as the broad management competency of process management and improvement, use Microsoft Dynamics GP requiring stu-
dents to prepare a report of the companys value chain and business processes, conduct a risk assessment, and recommend
mitigating controls. It introduces students to the complementary natures of technology and large volumes of data that can
help with risk analysis of a companys internal controls system.
In addition to teaching cases, educators can leverage software tools in the marketplace to integrate into the curriculum.
For example, students can use financial accounting systems such as Microsoft Dynamics GP, Quick Books, Quicken, or SAP
ERP to enter manual voucher entries and see their effect on different general ledger accounts and view relevant financial
statements. Students may be assigned tasks requiring them to access financial data from accounting systems to use in prof-
itability analysis and associated techniques to measure business value. The SAP University Alliance offers a tutorial assign-
ment that requires students to determine appropriate voucher entries from a fact pattern, enter them into the ERP system,
84 D. Sledgianowski et al. / Journal of Accounting Education 38 (2017) 8193

and generate financial statements.4 Generally, educators can use these assignments with an emphasis on transactions process-
ing to reinforce the importance of the integration of technology and Big Data to new accounting students.
In the intermediate courses, Big Data can play a central role in relating real-world examples to students. Educators can
use two key characteristics of Big Data--volume and variety--to quickly identify and choose from a large dataset of real-
world disclosures to illustrate intermediate and advanced accounting principles. For instance, when covering pensions, stu-
dents can collect the expected return on plan assets from companies pension footnotes. Traditionally, this would take some
time to first discover which companies disclose this information that is buried in their pensions footnote, and then to collect
this information manually for a given company over time to conduct any trend analysis. However, the SEC XBRL mandate
requires companies to tag each footnote as a block of text with an appropriate element. With XBRL, students can easily col-
lect this information by conducting a general query for the appropriate XBRL element and retrieve the expected return on
plan asset amount for all companies over a period of time5. Alternatively, educators can quickly query and pull up certain foot-
notes as entire blocks of text to provide examples of disclosures to students and they can pull up the pensions footnote for a
handful of companies using the relevant tag to show students a side-by-side comparison. Instructors can also integrate tech-
nology and Big Data by querying the SEC XBRL data to plot pension expense on a graph of, for example, five companies in
the same industry with little effort using cloud-based software tools like idaciti. In any of these scenarios, educators can show-
case volume and variety in a practical application, and demonstrate the accounting concepts learned in class as applied to real-
world companies.
The intermediate financial accounting courses build on the introduction to use XBRL data for analysis in the foundation
course by utilizing XBRL mapping software to actively learn how financial statements and footnotes are tagged and the pro-
cess of generating interactive data files for SEC submission (Debreceny & Farewell, 2010).6 Fang (2014) describes a process
that students can use to retrieve this XBRL data and import it into spreadsheet software for viewing and further analysis.
Gomaa, Markelevich, and Shaw (2011) offer a case where students extract financial statement data of firms in the same industry
from the SECs database and import it into a spreadsheet in which they use spreadsheet software functions to compare the per-
formance of the firms by applying ratio analysis. Taken together, these studies address the accounting competencies of external
reporting and analysis and information systems, and the foundational competencies of quantitative, analytical and
technological.
Pedagogical opportunities integrating technology and Big Data also exist in intermediate accounting. For example, inte-
grated reporting could be discussed within a context of how to facilitate the gathering and reporting of disparate data and
information points about an organizations governance, business model, risks, opportunities, strategy, and performance
using an XBRL technology platform to prepare and communicate integrated reports (for example, see Monterio, 2013).
Gujarathi (2012) provides another example of how technology can be used to exercise and reinforce US GAAP research
skills. This may be particularly relevant for advanced accounting courses where more complex topics like business combi-
nations, foreign currency transactions, and derivative accounting are covered. The electronic availability of the FASB
Accounting Standards Codification (the Codification) allows students to quickly search through the vast amount of author-
itative literature to identify specific US Generally Accepted Accounting Principles (GAAP) requirements. Students query the
Codification database to research different accounting policies that were applied to the use-case company to see if the com-
pany is compliant with US GAAP. Subsequently, students then use spreadsheet software to analyze relevant financial state-
ment data to understand the implications of the companys accounting policy choices on their performance.

2.2. Management and cost accounting

We suggest students gain an understanding of how business analytics can be used with structured and unstructured data
to inform management decisions related to measuring, analyzing, and reporting information about the costs of acquiring and
using organizational resources, and for creating measures of operational profitability and performance. As described below,
educators can facilitate their students understanding by providing examples, demonstrations, and practical application,
using software, tutorials, and case studies when feasible.
Students can gain a conceptual understanding of business analytics usage in management and cost accounting through
discussion of topics such as how activity-based costing (ABC) systems use volumes of structured data (e.g. Collins, 2012;
Kaplan & Anderson, 2004); assessment of a firms key performance indicators (KPIs) using volumes of structured and
unstructured data (e.g. Warren et al., 2015); the use of predictive analytics to evaluate what-if scenarios (e.g. IMA, 2006);
and demonstrations of the display of KPIs via interactive data visualization (e.g. Janvrin et al. 2014). Going beyond a discus-
sion of conceptual topics to include hands-on education in environments where active learning is not feasible, instructors
can show and explain the results of in-class exercises to the students. Instructors can use diagnostic analytics using spread-
sheet software and richer visualization software such as Tableau to demonstrate to their students how datasets can be
graphically depicted to produce information in a format that may be more effective for decision making and communication.
Janvrin et al. (2014) discuss interactive data visualization as a data analysis tool and method of communication for managers

4
The SAP University Alliance (https://go.sap.com/training-certification/university-alliances.html)
5
The financial statement data sets provided freely by the SEC are curated from the XBRL filings submitted by companies.
6
E.g. see Sledgianowski & Chen, 2013 for a tutorial using free training materials and EDGARsuite XBRL mapping software available from Advanced Computer
Innovations at http://sec-edgar-filing.com/download.htm.
 D. Sledgianowski et al. / Journal of Accounting Education 38 (2017) 8193 85

and accountants and offer a simulated business case that gives instruction on how to create an interactive dashboard to
assist management in making pricing and product-line strategy decisions from a dataset that contains detailed sales and pro-
duct information. The case material includes instructions on how to navigate within the technology to select and display
appropriate data using pivot tables, among other functions.
Practical application of Big Data technology and information systems in the classroom is preferred, when time permits.
Management accountants expect new hires to know how to use the pivot table feature of spreadsheet software to view sum-
mary data (Bradbard, Alvis, & Morris, 2014). Convery and Swaney (2012) provide an instructional module that analyzes busi-
ness issues using managerial accounting data to develop technological competency in using business analytic spreadsheet
functions such as pivot tables, regression, and what-if analysis. Furthermore, students can practice predictive analytics using
statistical methods and decision models using spreadsheet technology capable of linear programming and Monte Carlo sim-
ulation, using examples relevant to analyzing cost accounting data (e.g. Togo, 2005).
Mensching, Adams, Gardiner, and Jones (2012)7 offer a hands-on case study that uses an object-oriented modeling tool to
develop stochastic budgeted financial statements and perform sensitivity analysis. They provide an example of using descriptive
and predictive analytic tools to develop budget forecasts and conduct sensitivity analyses, analyze profitability, build score-
cards, and also exercise students communication and collaborative working skills. Mensching et al. (2012) suggest that the
emerging availability of business intelligence systems in business provides the complex source of data required to make sim-
ulation models practical. Igou and Coe (2016) offer a teaching case using Tableau and Microsoft Access software to analyze prof-
itability and make recommendations based on the results.
Students in the cost accounting course could use business analytic tools to develop an activity based costing model and
scorecard to communicate organizational goals and strategies. Teaching cases and instructional tutorials are available using
SAS Cost and Profitability Management software. Blocher, Stout, Juras, and Cokins (2016) cost accounting textbook provides
access to the analytic software and instructions for its use, as well as mini-cases for students to solve using the software. The
instructional material provided contains a tutorial showing students how to build a scorecard with appropriate performance
objectives that measures and communicates goals, strategies, and objectives of an organization. Blocher, Shastri, Stout, and
Swain (2009) offer a teaching case using the same software. Their instructional teaching case covers many issues relative to
ABC. For example, it requires students to analyze customer cost information and apply critical thinking to make recommen-
dations for incentivizing customers to order less frequently and buy in larger volumes. Although this case uses a small data-
set for students, organizations typically would apply this analysis to a larger dataset. The case assignment could be extended
to include additional competencies by requiring students to write about or give presentations addressing the organizational
issues that could arise from the implementation of a new costing system, including organizational commitment to the exist-
ing system and other change management issues (IMA, 2006). The assignment could ask students to comment on how a
management accountant would handle a situation in which an ABC analysis reveals a set of customers favored by the firms
managers but shown to be unprofitable to keep, which can serve to develop students interpersonal, ethics, and leadership
competencies. It could also require students to comment on how an organization can leverage a variety of structured and
unstructured data coming from internal and external sources, such as Twitter feeds and internal email correspondence, to
identify key performance indicators, such as customer sentiment, to predict revenue churn.

2.3. Auditing

The auditing course content offers many opportunities for students to learn of the impact of information systems and
technology on auditing. These include researching auditing standards and techniques, conducting audits, analyzing datasets
for fraud, and assessing internal controls. However, given the vast amount of theoretical content that needs to be covered in a
typical auditing course, many instructors feel that there is not much room to incorporate Big Data and data analytics con-
cepts into their courses. This is a big misconception given the various resources available to support audit data analytics and
the importance Big Data and data analytics play in fraud detection in the current business environment.
Some auditing textbooks include access to ACLs educational version of its audit software.8 This software, in conjunction
with exercises from the textbook, allows students to practice audit testing (e.g. substantive testing, sampling) and tests for fraud
using a generalized audit software tool (GAS) that is similar to those used by CPA firms. Some publishers provide supplemental
books that include the software, instructions, and assignments for using particular generalized audit software. For example,
Arens, Elder, and Borsum (2013) provide students with case material and datasets focusing on teaching students how to use
ACL Data Analytics to solve audit problems.9
Teaching case studies that utilize information systems and technology to facilitate students active learning of various
audit skills are available. These include activities such as creating work papers and researching audit techniques, as well
as assessing internal controls and applying substantive tests. Bagley and Harp (2012) offer a case that uses spreadsheet tech-
nology to create electronic work papers. Worrell (2010) case requires students to research auditing and assurance resources

7
Faculty can request access to the Goldsim simulation software, instructions, assignments, and spreadsheet files from the AIS Educator Association website
at http://www.aiseducators.com
8
Examples include Johnstone, Gramling, & Rittenberg, 2016; Louwers, Ramsay, Sinason, Strawser, & Thibodeau, 2015; and Whittington & Pany, 2015.
9
Armond Dalton Publishing at http://www.armonddalton.com/publications/computerized-auditing-using-acl-data-analytics/http://www.armonddal-
ton.com/publications/computerized-auditing-using-acl-data-analytics/
86 D. Sledgianowski et al. / Journal of Accounting Education 38 (2017) 8193

including work programs, process flows, and checklists using Protivitis Knowledgeleader subscription-based online service
available from its free University Program. Dow, Watson, and Shea (2013) provide a case simulating a transactions audit of
procurement transactions collected from procurement cards (PCard). This case introduces students to an additional informa-
tion technology that they may have been unfamiliar with but is widely used in the corporate world. Students, acting as audi-
tors, assess internal control effectiveness conducting substantive tests of PCard transactions using generalized audit software
to query for anomalies in the data. Matherly, Watson, and Ivancevich (2009) offer a case that can be completed using either
ACL or IDEA software, two popular generalized auditing software packages. Students collaborate in groups to import account
data into the GAS system, analyze the data, and create confirmation letters using mail merge technology. Ernst & Young (EY)
also provide a variety of resources for academics through their Academic Resource Center (EY ARC).10 EY developed an Ana-
lytics Mindset framework providing cases that help faculty develop students analytics competencies. EY ARC also provides a
PCard case, theirs utilizing a dataset with over 2.2 million transactions freely available from the state of Oklahoma government.
To supplement a discussion of computer assisted audit techniques (CAAT), students can complete the hands-on case
study offered by Daigle, Daigle, and Lampe (2011). Their case study proposes to help students understand how ACL can
be used for continuous auditing to detect potential fraud and continuous monitoring to detect access control risk and secu-
rity breaches.
The use of data visualization in auditing is becoming more common as auditors can generate valuable insights by capi-
talizing on the vast wealth of data now available to them. A major vendor of audit software, Caseware, through its IDEA Aca-
demic Partnership, provides low cost access to its IDEA data analysis and visualization software, including free curriculum
material to faculty members. Although audit firms may use proprietary software instead, students learning how to use one
particular product may find it helpful when learning to use similar custom and commercial products (Li & Chang, 2011;
Richardson & Louwers, 2010). The IDEA Academic Partnership offers hands-on tutorials so students can learn to identify
fraud by querying transaction data (e.g. inventory and travel expense reporting fraud audit and payroll and accounts payable
fraud audit) and visualizing the output. The academic partnership also includes educational material and case studies to
demonstrate examples of continuous monitoring and IDEAs Data Visualization feature.
Tableau Software provides several visualization and data analytics products. They offer their Tableau Desktop product,
free to both students and instructors. Through their academic program, they provide instructors with free teaching materials
and resources to allow faculty to easily incorporate visual analytics into their courses. Students gain a valuable skill that can
be applied in practice to generate new insights from the data when they use visualization tools to analyze data from various
sources. Given the increased use of these tools in practice, it is essential that students be exposed to these tools in various
courses throughout the accounting program.

2.4. Accounting information systems

The AIS course gained prominence after the 2002 mandate for SOX 404 compliance and more recently from professional
and accrediting bodies (e.g. AAA/AICPA Pathways Commission, AACSB) who have called for increased Big Data and other
technology and information systems competencies for accounting students. It is here that the most comprehensive coverage
of these topics can occur.
Instructors should utilize the information technology used in the previous accounting courses. For example, they could
elaborate on transaction processing exercises prepared in other courses to show how AISs facilitate segregation of duties
and how application controls help reduce the risk of material misstatement and prevent fraud (e.g. see Jones &
Mensching, 2007).
There are numerous teaching cases providing concrete examples of how technology and analytics can be integrated into
an AIS course. For instance, to support classroom discussions of the system development life cycle and facilitating informa-
tion technologies used by accountants and auditors, faculty can assign students assignments and projects using software
tools that corporations use throughout the SDLC. Microsofts Dreamspark program provides free access to some of their com-
mercial software products such as Microsoft Project, Visio, and Access. Educators using free and discounted software from
vendor academic alliances could use this as a learning opportunity to discuss computer ethics issues such as ownership
of property, privacy and security of data, and misuse of systems.11
Premuroso, Hopwood, and Somnath (2011) offer an experiential learning case in which groups of students work on a sys-
tem analysis and design project for the revenue transaction cycle using various software packages to complete the project.
Their case requires students to use Microsoft Visio to prepare data flow diagrams and flowcharts, Microsoft Access to create a
database structure, Microsoft Project to manage the team project, and Microsoft PowerPoint to present the proposal to the
steering committee.
Understanding the design and structure of transactional databases and the fundamentals of query writing is foundational
to learning the design and structure of analytical data warehouses and data mining. Some AIS textbooks include exercises for
students to practice creating database structures and writing queries using Microsoft Access (e.g. Romney and Steinbart,
2015; Simkin, Norman, & Rose, 2015). There are also supplemental books that include instructions, exercises, and data files

10
Ermst & Young Academic Resource Center (www.ey.com/us/arc)
11
Microsofts Dreamspark program (www.dreamspark.com).
 D. Sledgianowski et al. / Journal of Accounting Education 38 (2017) 8193 87

for Microsoft Access (e.g. Owen, 2015). Halls (2016, 480483) AIS textbook describes the process of extraction, transforma-
tion, and loading disparate data into a data warehouse, a necessary procedure for the integrity of data used for Big Data
analytics.
Debreceny and Farewell (2010) suggest that the AIS course is where students can have a more detailed technical exposure
to XBRL relative to their other accounting courses with an emphasis on creating and consuming of instance documents in
XBRL. The AIS course could require students to use mapping software to tag financial statement data and notes to the US
GAAP taxonomy to gain an understanding of the nuances of creating the various required instance documents for public fil-
ings (e.g. see Elam, Wenger, & Williams, 2012).
Process mining, a relatively new concept to accounting, can potentially have a major effect on how auditing is per-
formed.12 It could help identify inappropriate segregation of duties, fraudulent transactions, and business process inefficiencies.
Available accounting-related instructional resources to demonstrate process mining are currently very limited. Educators par-
ticipating in an academic educational alliance with a vendor that tracks event logs, such as SAP, can work with the alliances
competency center to retain the event log data and develop tutorials that have students enter transaction data and query
the associated event logs. Alternatively, the ProM framework is an open source access process mining platform for academics.13
Premuroso and Kirkham (2013) describe a process they use for teaching the AIS course that enables students to have a
choice in deciding which group of software assignments they want to work on from an identified list based on the students
current career aspirations. Their assignments include using QuickBooks Pro 2010 Software or Microsoft Dynamics GP 10.0
Software; Assessing Information Technology General Control Risk: An Instructional Case Study; and Interactive Financial
Reporting: An Introduction to eXtensible Business Reporting Language. This pedagogical approach aligns with Lawson
et al.s (2014) call to focus accounting curricula on students long-run career goals.
Online instructional resources are available for auditing and accounting information systems concepts that have no avail-
able hands-on tutorials, or when there is not enough time for detailed coverage of each concept. These resources include
slide-decks, white papers, blogs, and audio/video files provided by software vendors, academic alliances, and consulting
firms. These online resources help explain how auditing and accounting techniques are implemented within various infor-
mation systems. For example, the SAP community network website (https://go.sap.com/training-certification/university-
alliances.html) publishes slide-decks and white papers that explain their continuous monitoring product called Process Con-
trol Governance, Risk and Compliance (GRC). CaseWare and its IDEA Academic Partnership publish online videos and white
papers describing success stories using continuous monitoring products in practice. KPMGs Advisory Institute publishes free
webcasts by subject-matter experts discussing information technology aspects relevant to accounting and auditing.14 Other
available teaching resources include cases that develop knowledge of information technology without actually using a specific
technology. For example, Cereola and Cereola (2011) offer an instructional case on knowledge development of privacy and secu-
rity concerns related to internal controls of information systems. Their case looks at an instance of a real-world security breach
experienced by TJX Companies. A case by Bierstaker, Chung, Lee, and Sipior (2014) has students examine a real-world scenario
to assess internal controls of business processes within the final phase of an ERP system implementation.
Instructors can also use a number of different software tools for AIS courses. The financial accounting systems used in
previous courses, such as Microsoft Dynamics GP, QuickBooks, Quicken, and SAP ERP, contain programmed management
reports that students can run and examine to view the results of their transactions and also write their own ad-hoc queries.
For example, a student could learn how to run a programmed accounts receivable aging report and then write a query to
determine the probability of bad debt and allowance for doubtful accounts based on the results of the aging report.15 Instruc-
tors can use systems that students access remotely, such as the one provided by the SAP University Alliance University Com-
petency Center or Teradata Academic Alliance, to explain cloud computing and virtualization and control issues relevant to
using processors, servers, and application software that are housed by a third-party. They can also use cases provided through
EY ARCs Analytics Mindset framework, such as their TechWear case, to give students hands on experience with data collection,
analysis and risk assessment for a firm.
Students can elaborate on concepts learned in the auditing and AIS courses by applying information technology tech-
niques to facilitate their learning. For example, the SAP University Alliance provides a case study by Mensching (n.d.) that
accesses a large dataset provided by the Teradata University Network and accessed by components of the SAP Business Intel-
ligence suite. This case study helps students gain an understanding of potential risks involved in retail returns fraud, and
their control. Students learn about the data storage and data structure aspects of a data warehouse and how it differs from
relational database storage and structure. They utilize multidimensional analysis tools and queries to investigate anomalies

12
Process mining is a form of data mining that leverages technology to query event logs of transactions that have transpired within ERP systems and other
organizational systems that collect event data. Event data includes facts about the timing of the transaction and the identity of who is entering the transaction.
The systems event logs can be mined to extract information useful for auditing, such as the ability to discover how business processes are actually being carried
out in an organization (compared to what the process documentation states) and for identifying transactions between specific organizational stakeholders
(Jans, Alles, & Vasarhelyi, 2013).
13
See http://www.processmining.org/ and Van Dongen, de Medeiros, Verbeek, Weijters, and Van der Aalst (2005) for a description of the framework.
Although, ProM is primarily a resource for computer science and information systems researchers, the site does provide open access software tools to facilitate
process mining activities and some tutorials that may be useful if adapted by accounting educators.
14
E.g. see How to Realize the Promise of Disruptive Big Data Platforms at http://www.kpmg-institutes.com/institutes/advisory-institute/articles/2014/08/
realize-big-data.html
15
See Arens, Ward, Latham, and Copeland (2014) for a stand-alone textbook for Microsoft Dynamics GP that includes access to the software.
Table 2

88
Summary of representative articles of instructional cases and materials categorized by competency area.

Competencies

Accounting Foundational Broad management

Course Reference External Planning, Taxation, Information Assurance Professional Communication Quantitative Analytical Interpersonal Technological Leadership Ethics & social Process Governance, Additional
reporting analysis compliance, systems & internal values, responsibility management & risk & core
& & control & planning control ethics, & improvement compliance management
analysis attitudes

Financial Boyer and Lyons X X X X

accounting (2011)
Debreceny and X X X X X
Farewell (2010)
Taylor and X X X X
Dzuranin (2010)
Fang (2014) X X
Klamm and X X X X X

D. Sledgianowski et al. / Journal of Accounting Education 38 (2017) 8193

Segovia (2014)
Managerial Kaplan and X X X
accouning Anderson
(2004)
Warren and X X X X X
Young (2012)
Janvrin et al. X X X X
(2014)
Warren et al. X X X X X X X X
(2015)
Convery and X X X X
Swaney (2012)
Cost accounting Lee (2009) X X X
Janvrin et al. X X X X X X
(2014)
Togo (2005) X X X X
Mensching et al. X X X X X
(2012)
Igou and Coe X X X X
(2016)
Blocher et al. X X X X X X X
(2016)
Blocher et al. X X X X X X X X X
(2009)
Inermediate Sledgianowski X X X
financial and Chen (2013)
accounting Gomaa et al. X X X X
(2011)
Monterio (2013) X X X X
Gujarathi X X
(2012)
Auditing Arens et al. X X
(2013)
Bagley and Harp X X X
(2012)
Worrell (2010) X X X
Dow et al. X X X X X
(2013)
Matherly et al. X X X X X
(2009)
Accounitng Jones and X X X
information Mensching
systems (2007)
Premuroso et al. X X X X
(2011)
Table 2 (continued)
Competencies

Accounting Foundational Broad management

Course Reference External Planning, Taxation, Information Assurance Professional Communication Quantitative Analytical Interpersonal Technological Leadership Ethics & social Process Governance, Additional
reporting analysis compliance, systems & internal values, responsibility management & risk & core
& & control & planning control ethics, & improvement compliance management
analysis attitudes

Elam et al. X X
(2012)
Premuroso and X X X X
Kirkham (2013)
Daigle et al. X X X X X
(2011)
Cereola and X X X
Cereola (2011)
Bierstaker et al. X X X
(2014)
Mensching (n. X X X X X
d.)
Gardiner (2010) X X X X X
Taxation Stuebs et al. X X X
(2012)
D. Sledgianowski et al. / Journal of Accounting Education 38 (2017) 8193
89
90 D. Sledgianowski et al. / Journal of Accounting Education 38 (2017) 8193

Table 3
Available resources from vendor academic alliances.

Vendor academic Resource Web page link

alliance
Teradata University Large datasets; data analytic software tools such as Tableau, SAS, MicroStrategy, http://www.
Alliance Teradata; instructional material teradatauniversitynetwork.com/
SAP University Limited datasets; SAP ERP apps and proprietary data mining tools; instructional https://go.sap.com/training-certification/
Alliance material; white papers university-alliances.html
https://go.sap.com/community.html
IDEA Academic CAAT software; instructional material, videos and white papers http://www.casewareanalytics.com/
Partnership products/continuous-monitoring and
http://www.audimation.com/caseware.
html
KnowledgeLeader Podcasts and white papers about auditing topics and data analytics; syllabi; audit http://knowledgeleader.com/
University Program programs, checklists, questionnaires, tools and templates; hot issues and best KnowledgeLeader/Content.nsf/
practices klUniversity.xsp
Tableau Academic Data analytic and visualization software; instructional resources http://www.tableau.com/academic
Program
Ernst & Young Lecture Notes; Slides; Case Studies; Homework Problems; Videos. http://www.ey.com/us/arc
Academic Resource
Center

in the data, indicative of potential fraud (Mensching, n.d.). Gardiner (2010) documents the data structure for this large data-
set using narrative, data flow diagrams, entity-relationship diagrams, and metadata descriptions. The dataset accessed by
Menschings (n.d.) retail fraud case is comprised of anonymized store-visit and product-related data from the retailer Sams
Club. The data cubes, with over one million and three million records each, are a subset of data extracted from a larger data-
base from the TUN lab. Gardiner (2010) suggests that the data is rich enough to support the creation of complementary
course material, such as margin analysis.

2.5. Taxation

There are limited instructional resources for Big Data and business analytics in taxation. Technological competencies gen-
erally applied in the taxation course include performing tax research online using software tools such as RIA Checkpoint,
WestLaw, or LexisNexis; querying the online Internal Revenue code database and related online federal tax law sources;
and using tax return preparation software. However, given the vast amounts of tax data being generated by organizations
and new data standards (e.g. XBRL), it is increasingly important for students to learn how to use tax analytics approaches
to gain deeper insights from this data.
In the absence of instructional resources, instructors can discuss with students anecdotal descriptions of Big Data and
business analytics usage (e.g. New York State Department of Taxation, 2014 and Butler, 2012). The New York Department
of Taxation and Finance (2014) describes how it redesigned its fraud recognition and detection process, explaining how pre-
dictive business analytics is used by the department to facilitate the identification of income tax return fraud preemptively
before refunds are issued. The department explains its use of statistical analysis software and pivot tables to analyze large
volumes of tax return data and display the results of the analysis. The department also discusses how it used this information
system to identify a professional tax return preparers preparation of fraudulent tax returns, which clearly represents uneth-
ical professional behavior in the preparer. The case demonstrates the integration of Lawson et al.s (2014) frameworks
accounting competencies of taxation, compliance and planning, assurance and internal control, professional values, ethics
and attitudes, and information systems; the foundational competency of technological; and the broad management compe-
tency of process management and improvement.
Butler (2012) provides a presentation slide-deck of examples of business analytics technology and information systems
used by the Internal Revenue Service (IRS). The slide-deck demonstrates the IRSs use of Big Data in terms of volume and
velocity and provides examples of how the IRS uses business analytics. These examples include the ability to predict the
impact of tax code changes on taxpayer behavior and predict patterns of payment compliance.
Stuebs, Wilkinson, and Arnold (2012) provide a teaching case study integrating the competencies of taxation and tech-
nology by having students solve technical tax issues. In their case study, students are directed to query a tax law research
database and apply that research to make appropriate decisions.
Powerlytics provides the academic community with fee-based access to its aggregated databases of individual, partner-
ship and corporate tax returns.16 Instructors can use visualization software, such as Tableau, with tax data analytics techniques
to analyze the vast amount of data provided by Powerlytics. This provides instructors with an opportunity to teach students
how to gain greater insights from the data available in these databases.

16
Powerlytics Inc http://www.powerlytics.com/
 D. Sledgianowski et al. / Journal of Accounting Education 38 (2017) 8193 91

3. Conclusion

Our paper suggests a method for educators to facilitate integrating information systems and technological competencies
relevant to Big Data and business analytics into the accounting curriculum. We present examples of instructional resources
to be used as a reference point to facilitate this competency integration.
Our search of instructional resources related to Big Data and business analytics reveals a dearth of resources to support
integration in the accounting curriculum. We found very limited instructional resources available for use in advanced finan-
cial accounting and taxation courses. It may be that accounting educators are including Big Data and business analytics tech-
nological and information system competencies in their curriculum, but the content is not being shared in a public forum
with other educators (Wixom et al., 2011). Educators developing educational resources for publication should consider
the competencies identified in Lawson et al.s (2014) framework and how they are relevant, providing examples in their
material suggesting how they can be integrated.
In support of Lawson et al.s (2014) recommendations for integrating accounting competencies, we have a number of rec-
ommendations for educators. First, we recommend that educators join the discussion of competency integration. Second,
educators need to develop a fluid plan for their accounting programs that can be adjusted as competency emphasis shifts
to accommodate topical priorities (e.g. professional associations and accounting firms current emphasis on Big Data) or a
departments changing missions, resources, or faculty competencies. Finally, educators should implement the plan, either
incrementally with individual faculty, as a cohesive group, or as an aligned combination. Department members working
together could initially conduct a gap analysis and use this to develop a competency roadmap or checklist, listing compe-
tencies that are already integrated. They can use this roadmap to visualize missing competencies and identify those that
make sense to integrate. The results of this ongoing planning process can be used as a roadmap to provide direction toward
competency integration. This process should evolve with changing educational resources and shifts in competency emphasis
toward ensuring a focus on curriculum requirements for the accounting students long-term career demands.

Acknowledgements

The authors thank the Editor-in Chief Natalie T. Churyk, Big Data special issue guest editor Diane Janvrin, and two anony-
mous reviewers for comments and suggestions for improving the paper.
This research was sponsored by a Summer Research Grant from the Frank G. Zarb School of Business at Hofstra University.

Appendix A. Sources for instructional cases and materials

Table 2 provides a listing of representative instructional cases and materials discussed in our paper. In addition to the
available academic journal databases, the following describes two additional methods for educators to find resources.
Meyer and Meyer (2014) maintain an open access website http://www.cases.ndacct.com/ with an index of instructional
cases that have been published in Issues in Accounting Education, the Journal of Accounting Education, and the IMAs Edu-
cational Case Journal. Articles are indexed by course name, and within a specific name are searchable by keywords. Article
title, publication information, and abstract are accessible from the website. Article classification by relevant courses,
accounting topics, and industries, is also provided. The authors claim they will update the index as new cases are published
and will expand the set of source journals.
Apostolou, Dorminey, Hassell, and Rebele (2016) provide an accounting education literature review which is the latest of
a periodic series that reviews, summarizes, and categorizes the accounting literature published during the previous year in
six accounting education journals. Their category section on Instruction by Content Area reviews and summarizes articles
that may help to identify instructional resources relevant to the integration of information systems and technology into the
accounting curriculum. Their review also provides useful references to other educational resources.

Appendix B. A summary of vendor academic alliances

Table 3 provides a summary of resources from vendor academic alliances. Teradata University Network at http://www.
teradatauniversitynetwork.com/) is a free resource for faculty and students and provides access to multiple large datasets
and data mining software tools such as Tableau, SAS, MicroStrategy, and Teradata. Instructional cases and resources are
available to faculty members, with a limited amount of material currently available specific to the accounting curriculum,
but some material may be adaptable. Faculty can request the alliance administrator to gain access, and a code is provided
for student access.
SAP University Alliance at https://go.sap.com/training-certification/university-alliances.html is a fee-based service that
provides access to a full suite of SAP ERP and business intelligence software products. The access includes datasets and
extensive instructional resources. University access is gained by approval of application request and then paying an annual
fee. The Alliance follows a Software- as-a-Service model with assigned University Competency Centers serving as service
providers housing hardware, software, and data. The free SAP graphical user interface and Internet access are necessary
92 D. Sledgianowski et al. / Journal of Accounting Education 38 (2017) 8193

to access the systems. SAP also offers free resources such as white papers and other publications at their community website
https://go.sap.com/community.html.
Caseware Analytics, a major vendor of audit software, provides low cost access to its IDEA data analysis software, includ-
ing free curriculum material to faculty members, through its IDEA Academic Partnership (see http://www.audimation.com/).
The IDEA Academic.
Partnership offers hands-on tutorials to help students learn how to identify fraud by querying transaction data. The aca-
demic partnership also includes educational material and case studies to demonstrate examples of continuous analytical
monitoring.
Protiviti is a global business consulting and internal audit firm that provides access to an online collection of tools for
internal auditors and risk management professionals.
KnowledgeLeader is subscription-based online service available from its free University Program (see http://knowledge-
leader.com/KnowledgeLeader/Content.nsf/klUniversity.xsp).

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