به‌سوی یکپارچه سازی شایستگی های کلان داده ها، فناوری و سیستم های اطلاعاتی در برنامه درسی حسابداری

Recent initiatives of the American Accounting Association (AAA) and the Association to Advance Collegiate Schools of Business International (AACSB) have emphasized the importance of integrating Big Data and technology into the accounting curriculum. In response to these calls and to identify a common body of instructional resources toward this purpose, our paper uses the lens of the Competency Integration for Accounting Education framework to provide examples of Big Data and information systems integration into instructional resources. We loosely frame these instructional resources using accounting course subjects as the unit of analysis.