Journal of Information System and Technology Auditing

Journal of Information System and Technology Auditing

Academic Acceptance and Support for Integrating Data Analytics into Accounting Education: A Faculty Perspective Study

Document Type : Original Article

Authors
Accounting, faculty of social sciences and economics, Alzahra university, Tehran, Iran
Abstract
With the expansion of modern technologies and the growing role of data in financial decision-making, equipping accounting students with data analytics skills has become a key requirement in updated curricula. This study aims to identify and analyze the perspectives of accounting faculty members at Iranian universities regarding the necessity, approach, and challenges of incorporating a “Data Analytics” course into the accounting curriculum. This research is applied in nature and follows a descriptive-survey method. The statistical population includes accounting faculty members at universities across the country during the 2024–2025 academic year, selected through purposive sampling. Data were collected using a researcher-designed questionnaire based on a literature review and previous studies, and were analyzed using descriptive and interpretive methods. Findings indicate that faculty members have low awareness and proficiency in the field of data analytics; translated and practice-based resources are prioritized for teaching; and major implementation challenges include a shortage of specialized instructors, weak technical infrastructure, and lack of institutional policy-making. Furthermore, the master’s level and offering the course either as a standalone subject or integrated with information systems were identified as the most suitable formats. Effective implementation of this course requires a holistic approach involving faculty development, infrastructure improvement, and curriculum restructuring.
Keywords

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Articles in Press, Accepted Manuscript
Available Online from 02 September 2025

  • Receive Date 19 June 2025
  • Revise Date 24 June 2025
  • Accept Date 02 September 2025
  • Publish Date 02 September 2025