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that all accounting programs should be or the use of data processing software should be across the entire program,
working toward. The following sug- such as SAP. not concentrated within each indi-
gestions are aligned with the three core vidual course.
sections of the evolved CPA Exam but Taxation Most accounting programs will
should be incorporated broadly across Most undergraduate tax classes require want to start by expanding the use of
all relevant course offerings. students to prepare at least one hypo- advanced technology, big data, and
thetical return, which presents an op- data analytics in the preexisting AIS
Financial accounting portunity to integrate tax preparation course. A next logical step would be to
At the introductory level, students software, and graduate courses general- determine whether there is capacity to
should be able to research financial ly teach students to use databases such add a stand-alone data analytics course
data and company filings through the as RIA Checkpoint, CCH, and/or to the program that can serve as a sort
SEC’s Electronic Data Gathering, LexisNexis to research tax issues. But of primer for a variety of technologies
Analysis, and Retrieval (EDGAR) the sheer volume of tax data that is and competencies. Finally, assignments
database. At the more advanced levels, generated and aggregated by any or- and activities that build off prior core
students can be introduced to big ganization today is ripe for emerging competencies can be incorporated
data — in terms of high volume and data analytics technologies. For ex- into upper-level courses for each of
wide variety — using eXtensible Busi- ample, students might use visualization the subdisciplines.
ness Reporting Language (XBRL). software, such as Tableau, to determine It should be noted that although
At this stage, students can use Excel the potential impact of tax policy re- the number of available technolo-
to import XBRL data and apply form. Data analytics and visualizations gies and software platforms can feel
ratio analysis to analyze and compare can also be used to compare the IRS’s overwhelming, the AACSB has
firm performance. Statistics of Income for a particular emphasized agility as an important
industry and company size to a client’s component of technology require-
Auditing and accounting hypothetical return, allowing students ments. That is, whether faculty choose
information systems to identify potential red flags and re- to incorporate IDEA, Alteryx, Tableau,
At a minimum, auditing courses solve issues (see the IRS’s “Tax Statis- or perhaps Microsoft’s PowerBI, stu-
should incorporate technologies that tics” page. Artificial intelligence, such dents will be acquiring skills that are
allow students to use computer- as Blue J, can also be used to predict, transferable across multiple platforms.
assisted audit techniques (CAAT) and validate, and substantiate controversial Platforms such as LinkedIn Learning
data analytics using generalized audit tax positions. Blue J uses students’ an- and edX may also be useful for faculty
software packages, such as IDEA. Al- swers to a series of guided questions to looking to develop their own skills on
teryx is a data analytics platform that is statistically predict the correct position the road to integration. ■
also gaining significant traction in the with greater than 90% accuracy.
auditing field. Both options offer free
student versions of the software and a Mapping out a
variety of training resources. comprehensive integration
Another important skill for audit- plan Contributors
ing students is the use of data visual- The options for incorporating technol-
ization to enhance and communicate ogy in the accounting curriculum are Erin Nickell, CPA, Ph.D., is an assistant
audit findings. Many opportunities vast. Although it may be tempting to professor of accounting, and Valrie
for data visualization also exist in cost completely overhaul the curriculum, Chambers, CPA, Ph.D., is an associate
and managerial topics; for example, or perhaps avoid it as long as possible, professor of accounting, both at Stetson
analyzing cost drivers and making a methodical phase-in approach will University in DeLand, Fla. Annette Nellen,
pricing or product line decisions. A likely be the most successful. Faculty Esq., CPA, CGMA, is a professor in the
popular software for this purpose is will need to consider available re- Department of Accounting and Finance
Tableau, also available to students for sources, set short- and long-term goals, at San José State University in San José,
free. Although technology is already and develop a cohesive plan for inte- Calif., and is a past chair of the AICPA
an important component of the AIS gration. The integration plan should Tax Executive Committee. For more
curriculum, continued content en- also consider how to reinforce and information about this column, contact
hancements might include relatively develop skills that were introduced in thetaxadviser@aicpa.org.
new concepts, such as process mining earlier courses. That is, full integration

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