Big Data Analytics Knowledge and Skills: What You Need as a 21st Century Accounting Graduate

Abstract

This study examined big data analytics (BDA) knowledge and skills required in the accounting profession to better prepare future accounting graduates for the continuously evolving Industrial Revolution 4.0. We used inductive reasoning and the qualitative methodology. Data was collected using semi-structured interviews with accounting educators and practitioners in selected public universities in Malaysia. Findings showed that both BDA knowledge and skills are required to complement traditional accounting knowledge and skills in preparing future accountants to embrace developments in BDA. This study proposed a new typology of skills for 21st century accounting graduates, consisting of visualization, collaboration, analytical and predictive skills. The findings underscore the need for higher learning institutions to emphasise these skills in their accounting curriculum. This study will provide valuable input for higher learning institutions and professional bodies in developing their accounting curriculum for quality education that meets the challenges of the new digital era.