Accounting analytics data types and structures: an educational perspective

Saeed Askary, Davood Askarany and Yusuf Joseph Ugras

International Journal of Management and Decision Making, 2024, vol. 23, issue 5, 562-585

Abstract: Technological changes have affected the accounting profession significantly, so the next generation of accountants in the future digital economy must develop strong analytical skills. Despite this need, no research has connected data type and structure to accounting values. This paper discusses data types and structures for big data projects in accounting analytics and what teaching techniques are suitable for accounting students. The paper further demonstrates the relationship between data type in the data lifecycle and warehouse and explains data quality issues. We provide a detailed view of the relationship between data type and structure and suggest that flipped learning can efficiently teach data structure to accounting students. We further discuss how analytical techniques can be applied more effectively by using the flipped learning method.

Keywords: accounting analytics; accounting data type; data lifecycle; data structure; data warehouse; accounting education. (search for similar items in EconPapers)
Date: 2024
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