Ting Jie (TJ) Wang, Ph.D, Associate Professor of Accounting, College of Busines, Governors State University

Big data have attracted a lot of attention from both accounting profession and academics in the past several years. For instance, KPMG is partnering with Ohio State University and Villanova University in developing a master accounting degree program in data analytics (Lynch, 2017).

Deloitte is in alliance with Intermountain Healthcare around big data and data analytics (McCann, 2013). Accounting literature shows that big data gain an important role in accounting since it has impacts on how data for financial and managerial accounting are measured and represented (Moffitt and Varsarhelyi, 2013; Warren, Jr., Moffitt, and Byrnes, 2015).

There are many big data tools available such as Jaspersoft Business Intelligence Suite, Karmasphere Studio and Analyst, Pentaho Business Analytics, RapidMiner Studio, Skytree Server, Splunk, Tableau Desktop and Server, and Talend Open Studio, etc. However, many schools don’t have resources or access to big data tools unlike schools with data analytics programs such as West Virginia University, Ohio State University, Villanova University, etc. Furthermore, many instructors may not have knowledge and/or skills to teach or use any of these big data tools, and/or may not have sufficient amount of time to cover this topic/application into their already full AIS courses.

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