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This critical review examines how BDA is integrated into undergraduate accounting education, evaluating alignment with industry expectations and highlighting improvement areas. The analysis synthesizes literature to identify graduate competencies, academic constraints, and existing phased integration frameworks, then maps the research gap between academia and industry priorities to guide future directions.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/big-data-analytics-integration-in-accounting-education-a-critical-review-into-current-progress-challenges-and-frameworks/159653/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/big-data-analytics-integration-in-accounting-education-a-critical-review-into-current-progress-challenges-and-frameworks/159653.png","ImageObject",300,407,{"name":92,"@type":93},"Finn","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-17","2026-08-29",true,{"@type":102,"interactionType":103,"userInteractionCount":52},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"Why does big data analytics require changes in accounting education?","Question",{"text":112,"@type":113},"The finance profession is shifting from traditional record-to-report toward enabling real-time, data-driven decisions, which creates a need for accountants with analytics-focused competencies.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What challenges hinder effective integration of big data analytics into accounting programs?",{"text":117,"@type":113},"Key obstacles include challenges related to big data’s characteristics such as variety, value, velocity, volume, and veracity, alongside shortcomings in conventional curricula when responding to rapid technological change.",{"name":119,"@type":110,"acceptedAnswer":120},"What does the review suggest about future research and improvements?",{"text":121,"@type":113},"The study identifies gaps between academic preparation and industry expectations and calls for evidence-based, framework-informed steps to improve undergraduate integration of big data analytics.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},159653,1788020791,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":52,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":129,"read_time":41,"preview_page_count":4},34359740700684,"https://ap-avatar.wpscdn.com/avatar/1f400023980c374ae676?_k=1777273430885731487","Big Data Analytics Integration in Accounting Education: A Critical Review into Current Progress, Challenges and  \nFrameworks  \n*Abirami Roshinee Kamalan1, *Siti Sarah Maidin2, Tuan Norhafizah Binti Tuan Zakaria3, Muhammad Aamir Iqbal  \n4, Indrarini Dyah Irawati5  \n1,2 Centre for Data Science and Sustainable Technologies, Faculty of Data Science and Information Technology, INTI International University, Nilai, Malaysia  \n3 Jabatan Sains Komputer Dan Matematik, Universiti Teknologi MARA (UiTM), Cawangan Negeri Sembilan, Kampus Kuala Pilah, Negeri Sembilan Malaysia  \n4 School of Materials Science and Engineering Zhejiang University, China  \n5 School of School of Applied Science Telkom University Bandung, Indonesia  \n\n| ARTICLE INFO | ABSTRACT |\n| --- | --- |\n| Received: 30 Dec 2024\u003Cbr>Revised: 19 Feb 2025\u003Cbr>Accepted: 27 Feb 2025 | The increasing adoption of big data analytics (BDA) in the finance industry has transformed the role of accountants, requiring them to develop data-driven decisionmaking skills. This study examines the integration of big data analytics into undergraduate accounting education to assess its alignment with industry expectations and identify areas for improvement. A critical analysis of existing literature highlights key competencies expected from graduates and academic constraints hinder effective integration. This study also reviews existing frameworks suggested as part of phased approaches in incorporating big data analytics within accounting education. Through this analysis, the study identifies the future direction of the research by examining the current gap that exists in academia and industry expectations.\u003Cbr>Keywords: Big Data Analytics, Accounting Curriculum, Data Analytics Skills, Process Innovation, Inclusive Education |\n\nINTRODUCTION  \nThe rapid emergence and advancement of new technologies in the finance landscape has resulted in a need for accountants to become more tech-savvy. At the frontier of this landscape lies big data analytics which has enabled organizations to improve their operations through making data-driven decisions,(ICAEW, 2019) . With the finance profession now shifting away from the traditional scope of record-to-report towards enabling accountants to utilize big data analyticsto create real-time data driven decisions,(Herath & Woods, 2021), the underlying question remains whether future accountants are adequately equipped to enter a data-driven workforce.  \nRecent literature underscores an increasing acknowledgment of the significance of Big Data in accounting methods. McBride and Philippou assert that accounting education is transforming due to technological advancements, with Big Data analytics impacting multiple accounting fields, including auditing and forensic accounting (McBride & Philippou, 2021) . Younis advocates for the integration of Big Data analysis into accounting curricula to improve students' comprehension of data processing and its professional ramifications (Younis, 2020) . Rezaee and Wang support the incorporation of Big Data subjects into forensic accounting education to enhance the curriculum in alignment with modern requirements (Rezaee & Wang, 2019) .  \nFurthermore, the utilization of Big Data analytics has demonstrated an enhancement in the quality and pertinence of accounting information, which is essential for augmenting transparency and facilitating stakeholder decisionmaking (Warren et al., 2015). The use of Big Data into financial reporting and auditing processes not only enables more objective evaluations but also improves the overall quality of audit reports (Biglari et al., 2023) . This signifies  \na substantial change in educational emphasis towards preparing students with the essential abilities to manage the intricacies of Big Data in accounting.  \nNotwithstanding the advancements, numerous obstacles hinder the smooth incorporation of Big Data analytics into accounting education. Aziz delineates five principal challenges: variety, value, v","cbCaisxESBzLQRog","https://ap.wps.com/l/cbCaisxESBzLQRog","pdf",699066,12,"English","# Introduction\n## Objectives\n# Literature Review\n## Current Progress\n## Challenges and Constraints\n# Frameworks and Future Directions","[{\"question\":\"Why does big data analytics require changes in accounting education?\",\"answer\":\"The finance profession is shifting from traditional record-to-report toward enabling real-time, data-driven decisions, which creates a need for accountants with analytics-focused competencies.\"},{\"question\":\"What challenges hinder effective integration of big data analytics into accounting programs?\",\"answer\":\"Key obstacles include challenges related to big data’s characteristics such as variety, value, velocity, volume, and veracity, alongside shortcomings in conventional curricula when responding to rapid technological change.\"},{\"question\":\"What does the review suggest about future research and improvements?\",\"answer\":\"The study identifies gaps between academic preparation and industry expectations and calls for evidence-based, framework-informed steps to improve undergraduate integration of big data analytics.\"}]","Big Data Analytics Integration in Accounting Education - A Critical Review into Current Progress, Challenges and Frameworks | PDF"]