Journal of Accounting Education 38 (2017) 3–8

Contents lists available at ScienceDirect

Journal of Accounting Education

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

‘‘Big Data”: A new twist to accounting

Diane J. Janvrin a, Marcia Weidenmier Watson b,⇑
a
Iowa State University, 3365 Gerdin Business Building, United States
b
University of North Carolina at Charlotte, Belk College of Business, Friday 268C, United States

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

Article history: This commentary introduces the ‘‘Big Data” (hereafter, Big Data) Special Issue of the Journal
Received 14 October 2016 of Accounting Education. We argue that while the data sets are now larger than ever before
Received in revised form 27 December 2016 and better data analytic software is available, the primary goal of accounting has always
Accepted 28 December 2016
been the same - to create and provide information to internal and external decision mak-
Available online 13 January 2017
ers. In addition, this commentary identifies resources for incorporating Big Data into the
classroom. These resources include links to free datasets, software tools, cases, and class
Keywords:
slides. Finally, we conclude with a discussion of the articles in this Special Issue and
Big Data
AACSB Accounting Standard 7
how they fit into the existing Big Data literature.
Pathways Commission Ó 2017 Elsevier Ltd. All rights reserved.
Educational resources

1. Introduction

Despite the current focus on ‘‘Big Data” (hereafter, Big Data) and its effect on accountants, the goal of accounting has
always been to provide information to decision makers (Capriotti, 2014). Even before Pacioli documented the double entry
system of debits and credits (Payne, 2013), accountants tried to make sense of large volumes of business data, whether it
came from a paper-based system, an early/legacy computer-based system, or a highly technical, all-encompassing enterprise
system.1 Using available analytical tools, accountants recorded, filtered, summarized, and consolidated this data to provide
information for internal and external decision makers. Further, internal and external auditors examined the data to make sure
it complied with GAAP, applicable laws, and management’s directives-more recently using a variety of automated techniques
including generalized audit software and continuous auditing that could scrutinize all transactions of a firm.
In the last few years, the term Big Data has emerged as the new buzz word. While some claim Big Data is, ‘‘just turning
mess into meaning” (Kho, 2016, 28), Gartner (2016, emphasis added) provides a more official definition of Big Data as, ‘‘high-
volume, high-velocity and/or high-variety information assets that demand cost-effective, innovative forms of information
processing that enable enhanced insight, decision making, and process automation.” Volume, velocity, and variety are known
as the three-Vs and imply that vast amounts of transactions are quickly created from a wide variety of sources. Other sources
frequently suggest two additional Big Data Vs – veracity and value (Merritt-Holmes, 2016). Veracity refers to the data accu-
racy and reliability of data while value examines the cost-benefit of collecting data (Zhang, Yang, & Appelbaum, 2015;
Merritt-Holmes, 2016).
Accountants tend to focus on the veracity and value/cost-benefit of data collection. Volume and velocity have been
around since the 1990s when enterprise systems (and even some legacy systems) were created to handle high volumes

⇑ Corresponding author.
E-mail addresses: djanvrin@iastate.edu (D.J. Janvrin), mwatso40@uncc.edu (M. Weidenmier Watson).
1
‘‘According to Pacioli, accounting is an ad hoc ordering system devised by the merchant. Its regular use provides the merchant with continued information
about his business, and allows him to evaluate how things are going and to act accordingly.” (ITICALE, 2016).

http://dx.doi.org/10.1016/j.jaccedu.2016.12.009
0748-5751/Ó 2017 Elsevier Ltd. All rights reserved.
4 D.J. Janvrin, M. Weidenmier Watson / Journal of Accounting Education 38 (2017) 3–8

of transactions and flow of information between companies (e.g., Rockart, 1988; Grabski, Leech, & Schmidt, 2011). Therefore,
some claim that the biggest difference with Big Data is the bigger variety of data (Zicari, 2015), including data generated
externally by a variety of sources including websites, texts, Internet of Things (IoTs), RFID, sensors, and other items/sources.
However, enterprise systems have been collecting non-financial information for decades in the general ledger and other
accounting applications/modules both of which are the traditional domains of accountants. Moreover, accountants have a
history of expanding their expertise to new data. For example, in the 1990s accountants expanded traditional auditing ser-
vices to assurance services. These assurance services examine and assure a wide variety of different types of information
such as systems reliability and e-commerce. Webtrust and Systrust (now merged as Trust Services Principles) are programs
that include examining the security, availability, processing integrity, online privacy, and confidentiality of information tech-
nology (American Institute of Certified Public Accountants (AICPA), 2016). Expanding assurance skills to new sources of
(external) Big Data can be seen as the next step in the evolution of accounting.

2. Why is Big Data important in the accounting curriculum today?

Ensuring that students can work with Big Data is important in today’s environment. For example, the Pathways Commis-
sion, formed by the American Institute of Certified Public Accountants (AICPA) and the American Accounting Association
(AAA) to examine the future of higher accounting education, suggests, in Action Item 4.1.6, that educators ‘‘transform learn-
ing experiences to reflect current and emerging technologies and global trends in business” (Pathways Commission, 2014,
72). The Pathways Commission recognizes that technology is used to ‘‘gather, transform, and analyze data into meaningful
information for decision making” (2014, 72). Enumerated technologies include ‘‘data visualization, enterprise business ser-
vices, telecommunication, cloud infrastructures, integrated audit modules, database dashboard metrics, web-based collab-
orations, [and] extensible business reporting protocols” (2014, 72). Given that these technologies are transforming the
accounting profession, the Pathways Commission recommends that accounting programs integrate business and accounting
information technology throughout the curriculum. This recommendation is supported by a 2015 Pathways’ survey of prac-
titioners that rated spreadsheet and business intelligence/analytics as the two most important skills for students.
Accreditors also recognize the need for students to understand Big Data. The AACSB Accounting Standard 7 (AACSB, 2016)
specifically states:
Consistent with mission, expected outcomes, and supporting strategies, accounting degree programs include learning
experiences that develop skills and knowledge related to the integration of information technology in accounting and
business. Included in these learning experiences is the development of skills and knowledge related to data creation, data
sharing, data analytics, data mining, data reporting, and storage within and across organizations (p.3).
Essentially, the AACSB wants an interdisciplinary, integrated accounting curriculum that exposes students not only to the
concepts of statistics, data management, and analytics, but also to hands-on use of appropriate tools for Big Data (AACSB,
2016, 30). It is interesting to note that while (non-accounting) business classes may be used to fulfill the Standard, this Stan-
dard only applies to accounting degree programs. This suggests that the AACSB believes that accounting is where Big Data
belongs.
To help instructors prepare students for the ever changing challenges of their future accounting careers, the Journal of
Accounting Education dedicates a special issue to Big Data. Our hope is that this issue will allow instructors to quickly and
easily incorporate Big Data skills into their classrooms. To further this goal, we also provide additional resources available
to instructors and discuss how they can be used in conjunction with the resources in this Special Issue.

3. Sources of Big Data materials

The American Accounting Association (AAA) has increased its efforts to support instructors incorporating Big Data into
the classroom. In both 2015 and 2016, it hosted Accounting is Big Data (AiBD) conferences with a fast track one-and-a-
half day seminar for academics to interact with accounting/industry practitioners and software vendors. In addition, the
inaugural AAA AIS Bootcamp included Data Analytics as a topic in 2016. These conferences provide a wealth of resources
to help instructors.
AAA’s website and Commons provides a forum for AiBD resources.2 The AAA resources include 2015/2016 AiBD Conference
PowerPoint slides; videos of speakers, panels, and technology demonstrations; and potential discussion questions and cases.
The AAA also hosted one-hour Big Data webinars in 2015–2016 and has archived these education materials on its Com-
mons. The webinars cover Tableau, available datasets, as well as Big Data in auditing and managerial accounting. For exam-
ple, an April 20, 2016 webinar (Data & Analytics in Auditing and Auditing Education Webinar) discusses how KPMG audits
100 percent of all transactions and provides a sample dashboard used by audit teams. This webinar also includes how to use
IDEA to audit the expenditure cycle (by Allan Blay).

2
The 2016 AAA AiBD conference materials can currently be found at: http://aaahq.org/Meetings/2016/Accounting-Is-Big-Data-Conference/Presentation-
Materials. The 2015 AAA AiBD conference materials can currently be found at: http://commons.aaahq.org/hives/5747a30fdf/summary.
 D.J. Janvrin, M. Weidenmier Watson / Journal of Accounting Education 38 (2017) 3–8 5

Also available in the Educational Material section of the AiBD Commons are sample Big Data syllabi. These syllabi can be
used in conjunctions with PwC’s data driven curriculum (available at https://www.pwc.com/us/en/faculty-resource/assets/
pwc-data-driven-paper-feb2015.pdf) to help develop new Big Data courses and curriculums. To further help develop classes,
Ann Dzuranin’s February 24, 2016 webinar, Data Analytics and Managerial Accounting: Integrating Analytical Thinking and
Technology Skills, introduces a critical thinking framework (www.criticalthinking.org) that provides a sound structure for
data analytics inquiry. O’Leary, Van Weelden, and Weidenmier Watson (2016) provide PowerPoint slides for Business Ana-
lytics as well as information on how Ernst & Young (EY) is using audit analytics.3 The critical thinking framework and Power-
Point slides can be used in conjunction with the AiBD thought cases for classroom development. In addition, O’Leary et al.
(2016) identify a variety of research and practitioner articles that discuss Big Data and data analytics as well as its use at real
companies like GE (Winig, 2016) and Sysco (O’Leary, 2011).
A critical component of a data analytics class is having data and software tools. Dzuranin’s webinar (2016) provides links
to free datasets and tools for instructors. Tables 1 and 2 list these resources as well as additional ones that we have identified.
Instructors can not only use the datasets listed in Table 1, but also use the datasets listed with the free software tools in
Table 2.
In addition to the datasets above, the Big 4 Accounting firms are also developing datasets and class materials. Table 3 out-
lines the resources available at the Big 4 firm websites.4 Note, Ernst & Young’s Academic Resource Center (EYARC) is the most
developed resource for Big Data at this point in time.
Furthermore, in 2015, the America Institute of CPAs (AICPA) and CPA Canada partnered with Rutgers Business School to
create the Rutgers AICPA Data Analytics Research Initiative. This Initiative hopes to help integrate data analytics into the
audit process to enhance audit quality. The Initiative has several research projects underway which ultimately may yield
more insights and resources for instructors.5 For more information, go to: http://raw.rutgers.edu/radar.html.
The 2015 Pathways Commission survey identified ERPs as the third most important concept for students to learn since
these systems often generate Big Data. Instructors can incorporate ERP systems into their classes using a variety of books
which include ERP software access or via ERP software vendors:

 GP (free via Microsoft Dynamics Academic Alliance at http://www.microsoft.com/en-us/dynamics365/academic or

www.dynamicscloud.com for $30 a student/semester),
 NetSuite (free via SuiteAcademy at http://www.netsuite.com/portal/services/suiteacademy.shtml),
 Oracle (free via Oracle Academy at https://academy.oracle.com/en/oa-web-overview.html), and
 SAP (via SAP University Alliances at http://www.sap.com/training-certification/university-alliances.html).

Many of the ERP vendors provide datasets for instructors to use. Dzuranin (2016) suggests repurposing existing data-
sets, like these, into Big Data exercises. Continuing with this idea, instructors may wish to add a Big Data component to
existing cases or repurpose extant educational cases. Cases that require students to analyze datasets are especially sui-
ted for this. Below are a few examples of these cases (in chronological order) with a brief description of the provided
data6:

 Gelinas, Levy, and Thibodeau (2001): a month of transactions.

 Borthick and Jones (2007): cell phone service calls, invoices, and customers
 Borthick, Bowen, and Gerard (2008): RFID data and supporting files.
 Borthick and Curtis (2008): inventory and purchases data.7
 Weidenmier Watson and Dow (2010): phone records and customers.
 Worrell (2010): vendors, purchase requisitions, purchase orders, and receiving reports.
 Dow, Weidenmier Watson, and Shea (2013): p-card data.

To date, the Journal of Accounting Education has also published two cases about Big Data and data analytics. Janvrin,
Raschke, and Dilla (2014) introduces students to data visualization using sales data. The article compares different types
of visualization software available (see Table 3). Igou and Coe (2016) have students use Tableau (visualization software)
to analyze 24 months of sales, profit, and financial planning data. We suggest that instructors have students use different
software packages to analyze the data in these cases as well as the ones described below to understand the difference
between (basic) Excel functionality,8 visualization software, and other analytic software. Learning how to learn new software
is an important skill for today’s worker.

3
Please see O’Leary (2013) for more information.
4
These resources also available in O’Leary et al. (2016) with additional details.
5
Accounting Horizons published a special issue (June 2015) on Big Data which instructors may also find useful.
6
This list is not intended to be comprehensive but rather help readers begin their search for materials.
7
A. F. Borthick has developed several cases that provide students with data to analyze. We have listed three here.
8
Microsoft also has PowerBI now versus the basic Excel software.
6 D.J. Janvrin, M. Weidenmier Watson / Journal of Accounting Education 38 (2017) 3–8

Table 1
Free datasets for class use.

Publicly-available data Brief description Dzuranin

(2016)
https://www.data.gov/open-gov/ Shows availability of city, county, state, Yes
country data
http://ohiotreasurer.gov/Transparency/Ohios-Online-Checkbook Good examples of interactive Yes
dashboards, drill-down using Ohio data
https://data.cityofchicago.org Lots of data from Chicago including Yes
payments
http://www.forbes.com/sites/bernardmarr/2016/02/12/big-data-35-brilliant-and-free- Big Data: 33 Brilliant And Free Data No
data-sources-for-2016/#43404ece6796 Sources For 2016

Table 2
Free software for class use.

Vendor Website Brief descriptiona Dzuranin

(2016)
Big Data University http://bigdatauniversity.com/ Free events & courses on a variety of topics including R, Big Data, Text No
(IBM resource) Mining, Predictive Modeling.
IBM Academic https://developer.ibm.com/ Wide Variety of free offerings. Videos on cloud, big data, and analytics. Yes
Initiative academic/ Educator guides and software tutorials. Software:
 SPSS Modeler Premium (data mining and text analytics software).
 Watson Analytics (automated predictive insights, dashboards, Twitter
analysis).
IDEAb http://www.audimation.com/ Free generalized audit software, datasets, and download book. 10,000 No
record limit.
Contact: CoryW@audimation.com
Rattle http://rattle.togaware.com/ Free software for data mining using R statistical programming language. No
Top 40 free data mining software available here:
http://www.predictiveanalyticstoday.com/top-free-data-mining-
software/
SAS Institute http://support.sas.com/learn/ap/ List of all free teaching materials available: http://support.sas.com/learn/ Yes
prof/index.html ap/tkit/list.html
Includes PowerPoint slides, course outlines, datasets, certification
programs, and software:
 expansive SAS
 SAS Visual Analytics
 JMP
Tableau https://public.tableau.com/s/ Free data visualization with datasets, training videos, teaching user Yes
resources community, slides, handouts, assignments, exam questions
Top 27 free data analysis software programs:
http://www.predictiveanalyticstoday.com/top-data-analysis-software/
Teradata http://www. Allows assignments using databases with millions of records. Includes Yes
teradatauniversitynetwork.com/ articles, assignments, book chapters, case studies, PowerPoint slides,
research reports, course syllabi and web seminars. Registration at: http://
www.teradatauniversitynetwork.com/Register/
Other data http://www.creativebloq.com/ 2016 best data visualization tools. Also see Janvrin et al. (2014) No
visualization design-tools/data-visualization-
software packages 712402
University of http://enterprise.waltoncollege. Datasets available for Acxiom, Dillard’s, Hallux, Sam’s Club, Tyson’s Frozen Yes
Arkansas uark.edu/contactus.asp Foods (Table ERD, Metadata). Sample case for Tyson at http://enterprise.
waltoncollege.uark.edu/SAP_Tyson_Foods_BEx_Analyzer_Example.pdf
a
Additional information is provided in O’Leary et al. (2016) about each Vendor’s offering. We present a summary here.
b
Instructors may also want to consider ACL.

4. Special issue on Big Data materials

We now turn to the articles provided in this Special Issue of the Journal of Accounting Education on Big Data. We will
briefly describe each article and how they can be integrated into the curriculum. The teaching and educational note entitled,
‘‘The Need for ’Skeptical’ Accountants in the Era of Big Data” by McKinney, Yoos, and Snead (2017), provides a unique per-
spective by encouraging instructors to develop accountants’ questioning skills. Specifically, McKinney et al. (2017) encourage
accounting students to be skeptical of Big Data analysis results and to ask appropriate questions regarding the analysis. In
‘‘Toward Integration of Big Data, Technology and Information Systems Competencies into the Accounting Curriculum,”
Sledgianowski, Gomaa, and Tan (2017) use the lens of the Competency Integration for Accounting Education framework
to provide examples of how Big Data and information systems can be integrated into specific accounting courses such as
financial accounting, managerial accounting, tax, auditing, and accounting information systems.
 D.J. Janvrin, M. Weidenmier Watson / Journal of Accounting Education 38 (2017) 3–8 7

Table 3
Big 4 Big Data resources.

Big 4 resource Website Description

name
Deloitte http://www2.deloitte.com/us/en/pages/a bout-deloitte/ 2016 Deloitte Foundation/Federation of Schools of Accountancy
articles/about-deloitte-foundation.html Consortium on Big Data. Materials available here: http://www.
thefsa.org/faculty_consortiums.html
EYARC (EY www.ey.com then click on Client Portal Analytics Mindset: PowerPoints, Surveys, Videos, Articles,
Academic Must email Director of Operations and Academic Resource Tableau Exercise with Data and Answer Keys and Discussion
Resource Center of EY Foundation (currently is Catherine Banks) for Questions (case called Big Deals). Lots of topics other than
Center) access: catherine.banks@ey.com Analytics
KPMG https://university.kpmg.us/ Excel tutorials, ERP videos
Student Resources: https://university.kpmg.us/kpmgandyou/
student-resources.html
PwC http://www.pwc.com/us/en/faculty-resource.html Create own CFO direct webpage to get latest news on topics that
interest you

Four cases appear in the Special Issue. ‘‘Data Governance Case at KrauseMcMahon LLP in an Era of Self-Service BI and Big
Data” by Riggins and Klamm (2017) provides a thought-provoking scenario about data governance issues around Big Data
and data analytics. Specifically, the case has students consider the tradeoff between (more) control over a company’s data
assets and allowing employees to use self-service business intelligence tools to analyze company data. Students examine
the scenario from three perspectives-organizational, financial, and technical-and make recommendations on how the com-
pany should move forward. While the case is set in an accounting/auditing firm, the concepts apply to any type of firm.
‘‘Mystery, Inc. A Big Data Case” by Enget, Saucedo, and Wright (2017) examines Big Data in the context of journal entry
testing required by AU 316, Consideration of Fraud in a Financial Statement Audit. Acting as an (external) staff auditor. Stu-
dents: (1) perform journal entry planning and scoping procedures for a data analytics team and (2) analyze a journal entry
report prepared by the data analytics group of an accounting firm to identify anomalies and necessary audit fieldwork. Inter-
pretation of analytic results is at the heart of this growing area and reflects the current practices of Big 4 accounting firms
today.
Two cases give students hands-on practice with data analytics software. ‘‘The Role of Data Visualization and Analytics in
Performance Management: Guiding Entrepreneurial Growth Decision” by Kokina, Panamanova, and Corbett (2017) focuses
on internal operations of a real Internet company, Bombas. Students act as management accountants to develop a Balance
Scorecard based performance management system designed to help the startup meet growth objectives. Students use Excel
and Tableau to examine sales data based on real company data. The teaching notes provide instructors with descriptions of
analytical techniques that could be used to help the startup company address different types of problems (e.g., clustering,
sentiment analysis, decision trees).
Kokina et al. (2017) provides a firm foundation for ‘‘Manual Journal Entry Testing: Data Analytics and the Risk of Fraud”
by Fay and Negangard (2017), which has students act as an external auditor to analyze transactions of an audit client. Stu-
dents must first validate the data to ensure that the files are complete. Then, students use IDEA to perform a series of (iden-
tified) tests designed to identify red flags of fraud. Tests include who recorded the journal entries, when the entries were
created, the description provided (or lack thereof), and whether the entries were back-posting, and out-of-balance. The case
also introduces students to fuzzy matching and Benford’s Law (also in Enget et al., 2017). This case builds nicely on Enget
et al. (2017) where students just read a journal entry report. Here, students essentially create their own report.
We would like to thank the Editor-in-Chief, Natalie T. Churyk, for inviting us to be guest editors. We would also like to
thank the instructors who submitted materials for this Special Issue as well as those who volunteered to be reviewers. We
thoroughly enjoyed learning what instructors are doing in their classrooms to address Big Data and data analytics. We hope
that instructors find the materials in this issue a valuable resource for their Big Data endeavors now and in the future.
Enjoy!!

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