Preliminary investigation of big data and implications for accounting curricula

Abstract

Purpose: The paper explores the implications of the use of big data in business for the accounting curricula.

Approach: An exploration of the opportunities and risks that big data brings to the accounting profession and implications for the accounting curricula at undergraduate level.

Findings: The review of undergraduate accounting programmes across New Zealand shows no evidence of standalone courses on big data.

Practical implications: Accounting educators need to ensure that students are cognisant of the potential of big data and how accountants can add value to business by their ability to interpret the data analysis.

Value: The paper focuses on a trend that may have a disruptive impact on future accountants if the profession and accounting educators do not respond quickly.