Measuring the Integration of Data Analytics in the Computerized Accounting Curriculum

This study demonstrates a framework for integrating data analytics into an existing undergraduate accounting curriculum, that students are introduced to data analytics progressively while not requiring additional semester credit units. The Qasim model proposes course learning outcomes related to data analysis with specific course levels from lecturers and students of accounting study program. The findings showed that data analysis materials are identified as existing and impact changes in learning materials. Empirically, there are differences in the level of understanding and mastery of skills in data analysis tools between lecturers and students. The course that needed to develop the adoption of data analysis material is intermediate financial accounting expansively. This model can be a reference for lecturers and curriculum committees when updating the accounting curriculum to include data analytics integrating.