Analysis of the integration of big data into public accounting programs at accredited universities in Colombia

Keywords: big data, information technology, information systems, accounting education

Abstract

Accounting professionals face the challenge of developing big data skills, which are essential to propose innovative ideas based on large amounts of information. As a result, public accounting programs should consider the incorporation of big data into their study plans. This paper presents the results of an analysis of the integration of big data into public accounting programs at accredited universities in Colombia. The method was an exploration of secondary data about study plans at 29 different universities to identify direct relationships with the field of big data.

The results show that the data revolution has become widely adopted, viral in society, and important for universities, where accounting professionals develop basic competencies to administer and manage data in a superficial manner. Although higher education institutions have not introduced specialized big data tools to process unstructured data, now they must articulate their study plans with new technology trends.

Author Biographies

Julián Andrés Mayor-Ríos, Universidad Nacional de Colombia

Magíster en Ingeniería Administrativa, Universidad Nacional de Colombia, Medellín - Colombia, jamayorr@gmail.com

Diana Milena Pacheco-Ortiz, Instituto Tecnológico Metropolitano

Magíster en Enseñanza de las Matemáticas, Instituto Tecnológico Metropolitano, Medellín- Colombia, dianapacheco@itm.edu.co

Juan Camilo Patiño-Vanegas, Multiversidad Mundo Real Edgar Morín

PhD. (c) en Pensamiento Complejo, Multiversidad Mundo Real Edgar Morín, Ciudad de México- México, camilop3@hotmail.com

Santiago Ernesto Ramos-y-Yovera, Universidad Nacional José Faustino Sánchez

Magíster en Finanzas y Negocios Internacionales, Universidad Nacional José Faustino Sánchez Carrion, Lima - Perú, sramos@unjfsc.edu.pe

References

American Accounting Association (AAA). (2012). The Pathways Commission. Recuperado de: http://commons.aaahq.org/files/0b14318188/Pathways_Commission_Final_Report_Complete.pdf

Amani, F. A., & Fadlalla, A. M. (2017). Data mining applications in accounting: A review of the literature and organizing framework. International Journal of Accounting Information Systems, 24, 32–58. https://doi.org/10.1016/j.accinf.2016.12.004

Appelbaum, D., Kogan, A., Vasarhelyi, M., & Yan, Z. (2017). Impact of business analytics and enterprise systems on managerial accounting. International Journal of Accounting Information Systems, 25, 29–44. https://doi.org/10.1016/j.accinf.2017.03.003

Assunção, M. D., Calheiros, R. N., Bianchi, S., Netto, M. A. S., & Buyya, R. (2014). Big data computing and clouds: Trends and future directions. Journal of Parallel and Distributed Computing, 79, 3–15. https://doi.org/10.1016/j.jpdc.2014.08.003

Báez, H. A. (2015). La detección del fraude contable utilizando técnicas de minería de datos. Revista Publicando, 2(5), 103–113.

Camargo-Vega, J. J., Camargo-Ortega, J., & Joyanes-Aguilar, L. (2015). Knowing the Big Data. Revista Facultad de Ingeniería (Universidad Pedagógica y Tecnológica de Colombia), 24(38), 63–77.

Chamorro-González, C. (2015). Investigación contable en los futuros contadores: elemento ontológico del desarrollo de la contabilidad verde. REDIELUZ. 5(1y2), 164-172. http://produccioncientificaluz.org/index.php/redieluz/article/view/21694/21489

Chang, F., Dean, J., Ghemawat, S., Hsieh, W., Wallach, D., Burrows, M. (2008). Bigtable: A Distributed Storage System for Structured Data. ACM Transactions on Computer Systems, 26(2).

Consejo Nacional de Acreditación. (2015). Lineamientos para la Acreditación Institucional. Retrieved from http://www.cna.gov.co/1741/articles-186359_Lin_Ins_2014.pdf

Federación Internacional de Contadores (IFAC). (2018). The Profession of the Digital Age: Accounting Engineering. Retrieved from http://www.ifac.org/global-knowledge-gateway/technology/discussion/profession-digital-age-accounting-engineering

Financial Reporting Council (FRC). (2013). International Standard on Auditing (UK and Ireland). Recuperado de: https://www.frc.org.uk/getattachment/501de004-b616-43c3-8d65-aeaebde19f8d/ISA-700-(UK-and-Ireland)-700-(Revised)-Independent-auditors-report-June-2013.pdf

Gamage, P. (2016). Big Data: Are accounting educators ready? Accounting and Management Information Systems, 15(3), 588–604. https://doi.org/10.1016/j.jaccedu.2016.12.009

Gantz, J., & Reinsel, D. (2012). The digital universe in 2020: Big Data, Bigger Digi tal Shadows, and Biggest Growth in the Far East. Idc, 2007(December 2012), 1–16.

Gartner. (2018). Big Data. Retrieved from https://www.gartner.com/it-glossary/big-data/

Gepp, A., Linnenluecke, M. K., O’Neill, T. J., & Smith, T. (2018). Big data techniques in auditing research and practice: Current trends and future opportunities. Journal of Accounting Literature, 40, 102–115. https://doi.org/10.1016/j.acclit.2017.05.003

Goyzueta, S. I. (2015). Big Data marketing: una aproximación. Revista Perspectivas, (35), 147–158. https://doi.org/10.1117/12.780514

Huerta, E., & Jensen, S. (2017). An Accounting Information Systems Perspective on Data Analytics and Big Data. Journal of Information Systems, 31(3), 101–114. https://doi.org/10.2308/isys-51799

IDC & Curto, J. (2012). Resumen Ejecutivo - Big Data: un mercado emergente. Recuperado de http://www.diarioabierto.es/wp-content/uploads/2012/06/Resumen-Ejecutivo-IDC-Big-Data.pdf

IFAC. (2018). International Federation of Accountants. Retrieved from http://www.ifac.org/

Janvrin, D. J., & Watson, M. (2017). “Big Data”: A new twist to accounting. Journal of Accounting Education, 38, 3–8. https://doi.org/10.1016/j.jaccedu.2016.12.009

Joyanes, L. (2013). Big data Análisis de grandes volúmenes de datos en organizaciones. (Alfaomega, Ed.) (Primera ed.). México.

Lawson, R. A., Blocher, E. J., Brewer, P. C., Cokins, G., Sorensen, J. E., Stout, D. E., Wouters, M. J. F. (2014). Focusing accounting curricula on students’ long-run careers: Recommendations for an integrated competency-based framework for accounting education. Issues in Accounting Education, 29(2), 295–317. https://doi.org/10.2308/iace-50673

Malvicino, F., & Yoguel, G. (2016). Big Data. Avances recientes a nivel internacional y perspectivas para el desarrollo local. Retrieved from www.ciecti.org.ar

Manyika, J., Chui, M., Brown, B., Bughin, J., Dobbs, R., Roxburgh, C., & Byers, A. H. (2011). Big data: The next frontier for innovation, competition, and productivity. McKinsey Global Institute.

Martínez-Martínez, S., & Lara-Navarra, P. (2014). El big data transforma la interpretación de los medios sociales. El profesional de la información, 23(6), 575–581. https://doi.org/10.3145/epi.2014.nov.03

Maté Jiménez, C. (2014). Big Data. Un nuevo paradigma de análisis de datos. Revista: Anales de Mecánica y Electricidad, 41(6), 10–16.

Mayer-Schomberger, V., & Cukier, K., Iriarte, A. (trad) (2013). Big Data. La revolución de los datos masivos. Madrid: Houghton Mifflin Harcourt.

McKinsey & Company. (2011). Big data: The next frontier for innovation, competition, and productivity. McKinsey Global Institute, (June), 156. https://doi.org/10.1080/01443610903114527

MinEducación. (2018). Sistema de Créditos Académicos. Retrieved from https://www.mineducacion.gov.co/1621/article-87727.html

Ministerio de Educación Nacional. (2003). Resolución No. 3459 de 2003, 1–5.

Molina, L. C. (2002). Data mining: torturando a los datos hasta que confiesen. Fuoc, 1–11.

Morin, E. & Pakman, M. (1994). Introducción al pensamiento complejo. Barcelona: Gedisa.

O’Brien, T. (2015). “Accounting” for Data Quality in Enterprise Systems. Procedia Computer Science, 64, 442–449. https://doi.org/10.1016/j.procs.2015.08.539

Patiño, R. A., & Santos, G. (2009). La investigacion formativa en los programas de Contaduría Pública, caso Colombia. Review Literature and Arts of the Americas, 7, 23–34.

Puyol, J. (2014). Una aproximación a Big Data. Revista de Derecho UNED, (14), 471–506. https://doi.org/10.5944/RDUNED.14.2014.13303

Rezaee, Z., & Wang, J. (2017). Relevance of Big Data to Forensic Accounting Practice and Education: Insight from China. 7th Annual International Conference on Accounting and Finance, (Af), 103-110.

Saggi, M. K., & Jain, S. (2018). A survey towards an integration of big data analytics to big insights for value-creation. Information Processing and Management, (December, 2016), 1-33. https://doi.org/10.1016/j.ipm.2018.01.010

Sáinz, M., Iñigo, M., Raquel, M., & Sanz, M. (2013). El control de la reputación online para prevenir y gestionar una crisis. Telos Análisis, 95. Recuperado de: https://telos.fundaciontelefonica.com/archivo/numero095/el-control-de-la-reputacion-on-line-para-prevenir-y-gestionar-una-crisis/

Sledgianowski, D., Gomaa, M., & Tan, C. (2017). Toward integration of Big Data, technology and information systems competencies into the accounting curriculum. Journal of Accounting Education, 38, 81-93. https://doi.org/10.1016/j.jaccedu.2016.12.008

Strong, C., Fodor, M., Cerwin, M., José Camargo-Vega, J., Felipe Camargo-Ortega, J., Joyanes-Aguilar, L., … Gartner. (2015). Conociendo Big Data. Revista Facultad de Ingeniería (Fac. Ing.), enero-abril, 24(38), 22. https://doi.org/10.15517/eci.v6i1.19005

The association of Accountants and financial Professionals in Business (ACCA). (2012). 100 Drivers of Change for the Global Accountancy Profession.

The Association of Chartered Certified Accountants. (2013). Big Data: its power and perils, 1-40. Recuperado de: https://www.accaglobal.com/bigdata

Vasarhelyi, M. A., Kogan, A., & Tuttle, B. M. (2015). Big data in accounting: An overview. Accounting Horizons, 29(2), 381–396. https://doi.org/10.2308/acch-51071

Warren, J. D., Moffitt, K. C., & Byrnes, P. (2015). How big data will change accounting. Accounting Horizons, 29(2), 397–407. https://doi.org/10.2308/acch-51069

How to Cite
Mayor-Ríos, J. A., Pacheco-Ortiz, D. M., Patiño-Vanegas, J. C., & Ramos-y-Yovera, S. E. (2019). Analysis of the integration of big data into public accounting programs at accredited universities in Colombia. Revista CEA, 5(9), 53–76. https://doi.org/10.22430/24223182.1256

Downloads

Download data is not yet available.
Published
2019-01-30
Section
Articles

Altmetric