Big Data Analytics Integration in Accounting Education: A Critical Review into Current Progress, Challenges and Frameworks

Abstract

The increasing adoption of big data analytics (BDA) in the finance industry has transformed the role of accountants, requiring them to develop data-driven decision-making skills. This study examines the integration of big data analytics into undergraduate accounting education to assess its alignment with industry expectations and identify areas for improvement. A critical analysis of existing literature highlights key competencies expected from graduates and academic constraints hinder effective integration. This study also reviews existing frameworks suggested as part of phased approaches in incorporating big data analytics within accounting education. Through this analysis, the study identifies the future direction of the research by examining the current gap that exists in academia and industry expectations.