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Data Analytics And Compliance With Aacsb Accounting Technology Standards: A Critically Appraised Topic, Gregory J. Tanzola
Data Analytics And Compliance With Aacsb Accounting Technology Standards: A Critically Appraised Topic, Gregory J. Tanzola
Engaged Management ReView
As technology accelerates and gains importance in the accounting industry, the inclusion of technology in accounting curricula also becomes more important. Indeed, this inclusion is a requirement of the academic accounting accrediting body, The American Association to Advance Collegiate Schools of Business (AACSB). However, neither minimal guidance nor standards for meeting the technology requirements currently exist. This topic paper examines how academic accounting departments may address data analytics as a component of the AACSB’s technology requirement. The analysis synthesizes peer-reviewed articles exploring how data analytics are being integrated into accounting curricula and identifies three main concerns: (1) the need for …
The Observer Effect And U.S. Accounting Rules, Thomas A. King
The Observer Effect And U.S. Accounting Rules, Thomas A. King
Engaged Management ReView
This inductive study evaluates how accounting rules promulgated by U.S. standard setters evolved over a century. Archival data viewed through the lens of the observer effect -- where the act of observation influences the subject -- reveals long-term patterns of behavior. Interaction of rule makers and followers suggests three generalizations: rule sets grow, codification accelerates rule set growth, and interaction between regulators and those who are regulated confounds predictions about possible consequences of new rules. In other words, this system has never reached equilibrium despite one hundred years of effort to constrain behavior. As unchecked rule growth risks costly compliance …