This unit provides an overview of data analytics for accounting. This unit considers how the mega-trend of 'Big Data', artificial intelligence and deep learning is impacting and shaping current accounting based data for business analysis and decision support, financial reporting, and auditing practices and their likely impact on future practices. This UoS also explores how data analytic applications and techniques are currently used in accounting practice; and the potential of these techniques to shape future practices in specific areas such as accounting measurement and forecasting, audit sampling the timing and frequency of reporting (as examples) and even the substitution of accounting information for decision support purposes.
1.5 hour lecture x 1, plus 1.5 hour tutorial x 1
case study (30%); mid-semester examination (20%); final exam (50%)
ACCT5002 and ACCT6001 and QBUS5002