Management accounting and data analytics: technology acceptance from the educational perspective

Anna Vysotskaya and Maria Prokofieva

Accounting Education, 2025, vol. 34, issue 3, 410-433

Abstract: The purpose of this paper is to identify strategies for integrating data analytics into teaching management accounting. We conducted a literature review and evaluated students’ perceptions of the introduction of data analytics in teaching management accounting courses. This research is based on the application of the Extended Technology Acceptance Model (ETAM) in management accounting education. We link the findings to the existing theory and practice by providing a foundation for the implementation of data analytics in management accounting subjects and the development of educational resources at both, national and international levels. Thus, the results will be of interest to global readership revealing that data analytics is considered by students both useful and easy to use and concluding that students would benefit from integrating data analytics into management accounting courses across the areas identified in this study. From our analysis of the results, we conclude that a high level of appreciation of such inclusion across perceived usefulness and perceived ease of use of data analytics leads to a positive attitude towards using and potentially high actual use of data analytics.

Date: 2025
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DOI: 10.1080/09639284.2024.2338140

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