Infusing data analytics and sustainability into accounting curriculum / Zhou Chenyuan
Nowadays, universities have become an important place to train accounting practitioners who can contribute to the economy and market demand. On the one hand, accounting students are required to have advanced skills such as data analytics skills and sustainable thinking that can help enterprises;...
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| Format: | Thesis |
| Published: |
2023
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| Subjects: | |
| Online Access: | http://studentsrepo.um.edu.my/15649/1/Zhou_Chenyuan.pdf http://studentsrepo.um.edu.my/15649/2/Zhou_Chenyuan.pdf http://studentsrepo.um.edu.my/15649/ |
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| Summary: | Nowadays, universities have become an important place to train accounting practitioners
who can contribute to the economy and market demand. On the one hand, accounting
students are required to have advanced skills such as data analytics skills and sustainable
thinking that can help enterprises; On the other hand, it also puts forward higher
requirements for accounting educators in universities. They need to set up appropriate
and helpful courses to help students acquire this knowledge. These accounting educators
must clarify the critical contents of the taught topics, set up courses, and use appropriate
teaching methods. Therefore, this study aims to explore what data analytics skills and
sustainability topics should be included in the university accounting curriculum, where
data analytics skills and sustainability topics should be set, and what teaching methods
should be used. Then, it also tested whether educators and institutions with different
characteristics would have differences and specific differences in designing the two
courses. Finally, this study also tested the relationship between educators' teaching
experience and knowledge level and the design of these two courses. This study adopts
quantitative research methods, collects the views and suggestions of accounting educators
in Chinese universities through a questionnaire, then analyses their answers, and finally
draws a conclusion. The survey results show that accounting educators believe that when
teaching data analytics, the most important thing is to cultivate students' data analytics
ability and critical thinking; When teaching environmental sustainability, educators should focus on management and cost accounting, external reporting and auditing. When
teaching social sustainability, educators should focus on Socioeconomic Compliance and
Marketing & Community. As for the answer to where to set up these two types of courses,
educators believe that whether they are set separately or integrated into the existing
courses, they need the cooperation of other disciplines inside and outside the business
school; Finally, for the choice of teaching methods, most educators believe that case study
and practice should be used. The choice of design courses varies between educators of
different genders, and teaching experience and knowledge level are indeed related to
some dimensions of design courses. This research fills the gap in teaching data analytics
and sustainability in accounting education in developing countries, especially in China.
In terms of practical implications, the research findings provide guidance and suggestions
for Chinese universities and other developing countries to set up these two kinds of
courses in the accounting curriculum. However, because the conclusion of this study is
based on a specific period of time and the number of participants is limited, the research
results of this study should be expanded to a greater extent in order to have more universal
guiding significance.
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