The accounting curriculum and the emergence of Big Data

This study aims to identify whether there is gap between the accounting curriculum and its practice in this era where Big Data analytics is potentially a vital part of accounting. It will aid in discovering the skills and techniques required to produce better qualified accounting graduates. Qualitative paradigm was adopted to provide answers to this research. 15 Interviews were conducted with accounting professors and practitioners in a bid to discover the competencies needed and what the potentially curriculum lacks. Additionally, document analysis was also used to examine learning materials provided to accounting students in form of lecture notes, coursework and examinations to support claims made by professors. It was found that the accounting curriculum is lacking adequate knowledge to equip students with the competencies to handle Big Data Analytics and has restricted accounting graduates’ capabilities. Based on the findings, a framework has been developed which contains the necessary competencies accounting students should possess in order to be able to handle Big Data analytics. The results of this study will potentially be of interest to several stakeholders including accounting academics and professionals.