Big Data Analytics Skills Integration in Accounting Courses

Abstract

The expansion of digital ecosystems in global finance has accelerated the role of Big Data Analytics (BDA) within accounting. Traditional accounting programs focus on financial statement preparation, auditing procedures, and regulatory compliance but often lack data-driven analytical competencies required by modern industries. This study investigates methods for integrating Big Data skills into accounting curricula, including the adoption of data tools (Python, R, Power BI, Hadoop), predictive analytics, and real-time financial modeling. Using mixed-method data from curriculum reviews, faculty interviews, and student performance assessments, the study concludes that structured BDA integration strengthens audit analytics, fraud detection, forecasting accuracy, and strategic reporting. A modular framework is proposed for embedding BDA across undergraduate and postgraduate accounting education.