Analysis of the integration of big data into public accounting programs at accredited universities in Colombia

Abstract

Accounting professionals face the challenge of developing big data skills, which are essential to propose innovative ideas based on large amounts of information. As a result, public accounting programs should consider the incorporation of big data into their study plans. This paper presents the results of an analysis of the integration of big data into public accounting programs at accredited universities in Colombia. The method was an exploration of secondary data about study plans at 29 different universities to identify direct relationships with the field of big data. The results show that the data revolution has become widely adopted, viral in society, and important for universities, where accounting professionals develop basic competencies to administer and manage data in a superficial manner. Although higher education institutions have not introduced specialized big data tools to process unstructured data, now they must articulate their study plans with new technology trends.

Keywords

• big data
• information technology
• information systems
• accounting education