In an increasingly data-driven business environment, skills in data analytics for accountants are critical. This course provides an introduction to the importance and use of accounting data analytics. Focusing on how data analytics impact on financial and management accounting, the course introduces a series of techniques and tools for analysing large amounts of data to answer fundamental accounting questions and for businesses to create value.

The course is designed to provide students the opportunity to develop an analytical mindset. Students will be able to identify relevant questions, scrub and prepare financial and non-financial accounting data, communicate results in a meaningful way and understand the effects that the quality of the underlying data has on its usefulness for decision making.  

Learning Outcomes

Upon successful completion, students will have the knowledge and skills to:

1. Describe the purpose and importance of accounting data analytics and how it can create value in contemporary business contexts. 
2. Explain the limitations and ethical considerations regarding the use of accounting data analytics. 
3. Apply the IMPACT model to address accounting issues. 
4. Demonstrate the ability to use techniques and tools to manage data and perform analyses. 
5. Demonstrate the ability to communicate findings through text, tables and visualizations. 
6. Apply accounting data analytics to introductory financial accounting and managerial accounting so as to provide insights useful for decision making.  

Research-Led Teaching

This course introduces fundamental knowledge and skills in accounting data analytics that can be applied to real world business applications, but also refers to the research findings related to the central concepts where relevant. Students are expected to perform fundamental research tasks throughout the course.

Examination Material or equipment

Details regarding materials and equipment that is permitted in an examination can be found on the ANU website:

http://www.anu.edu.au/students/program-administration/assessments-exams/examination-conduct

Information regarding permitted examination materials for the course will be available on the examination timetable website when the examination timetable is released:

https://exams.anu.edu.au/timetable/

Required Resources

The main textbook for this course is: Richardson, V., K. Terrell and R. Teeter, 2025. Data Analytics for Accounting: 2025 Release ISE, McGraw Hill. The focus will be on Chapters 1-4 and 7-8. The texbook is available for purchase at https://www.mheducation.com.au/data-analytics-for-accounting-2025-release-ise-9781265212926-aus-group .

Another textbook used in this course is: Richardson, V., K. Terrell and R. Teeter, 2024. Introduction to Data Analytics for Accounting ISE, 2nd edition, McGraw Hill. The focus will be on Chapters 6-9. The textbook is available for purchase at https://www.mheducation.com.au/introduction-to-data-analytics-for-accounting-ise-9781266189401-aus-group.

You are expected to have access to a copy of the above prescribed books for the duration of the semester. Free access to the ebooks are available through the ANU library, but note that access to each ebook is restricted to 3 concurrent users at a time. The links to the textbooks available via the library will be provided on Canvas.

Recommended Resources

It is strongly recommended that you have access to a personal computer to complete the assessment tasks for this course. The course convenor will provide instructions on how to install Tableau Prep Builder and Tableau Desktop on your computer. You are expected to have both programs installed before the first class. A limited number of computers with the required software will be available in the designated computer laboratories for this course.

Staff Feedback

Students will be given feedback in the following forms in this course:

• Written comments
• Verbal comments
• Feedback to the whole class, to groups, to individuals, focus groups.

Student Feedback

ANU is committed to the demonstration of educational excellence and regularly seeks feedback from students. Students are encouraged to offer feedback directly to their Course Convener or through their College and Course representatives (if applicable). The feedback given in these surveys is anonymous and provides the Colleges, University Education Committee and Academic Board with opportunities to recognise excellent teaching, and opportunities for improvement. The Surveys and Evaluation website provides more information on student surveys at ANU and reports on the feedback provided on ANU courses.

Other Information

Assessment Requirements

Any student identified, either during the current semester or in retrospect, as having used ghost writing services will be investigated under the University’s Academic Integrity Rule.

 

COMMUNICATION

Email and Forums on the Canvas Course Website

Email and the Canvas course website are the preferred ways of communication. Student forums are set up on Canvas for each topic and can be viewed by all enrolled students and teaching staff. Students are encouraged to post any questions they have in the appropriate forum.

If necessary, the lecturer for this course will contact students on their official ANU student email address. Students should use this email address when contacting staff as spam filters used by ANU may not allow other email addresses to be received.

Class Schedule

Week/Session	Summary of Activities	Assessment
1	Data Analytics in Accounting and Business
2	Mastering the Data 1	Lecture quiz 01
3	Mastering the Data 2 (9/3 - Canberra Day Public Holiday)
4	Performing the Analysis	Lecture quiz 02
5	Descriptive Analytics	Lecture quiz 03
6	Diagnostic Analytics	Lecture quiz 04
7	Predictive Analytics	Lecture quiz 05; Assignment "Initial Brief" presentation
8	Prescriptive Analytics (27/4 - Anzac Day Public Holiday)
9	Communicating Results and Visualisations	Lecture quiz 06
10	Financial Accounting Analytics	Lecture quiz 07
11	Assignment Presentations	No lectures and lab sessions; Assignment "Analysis and Recommendations" presentation
12	Management Accounting Analytics	Lecture quiz 08; Lab Practice Exam

Tutorial Registration

Computer laboratories will be held weekly on campus (starting from Week 2). Computer laboratories times will be made available via MyTimetable. Two weeks before the commencement of semester, please check the MyTimetable website for details of computer laboratories availability and release time.

ANU utilises MyTimetable to enable students to view the timetable for their enrolled courses, browse, then self-allocate to small teaching activities/tutorials/computer laboratories so they can better plan their time. Find out more on the Timetable webpage. Please see Canvas for tutors’ information.

Assessment Summary

Assessment task	Value	Due Date	Return of assessment	Learning Outcomes
Lecture quizzes	15 %	02/03/2026	06/03/2026	1,2,3,4,5,6
Group assignment	25 %	20/04/2026	04/05/2026	3,4,5,6
Final exam	60 %	04/06/2026	02/07/2026	1,2,3,4,5,6

* If the Due Date and Return of Assessment date are blank, see the Assessment Tab for specific Assessment Task details

Policies

ANU has educational policies, procedures and guidelines, which are designed to ensure that staff and students are aware of the University’s academic standards, and implement them. Students are expected to have read the Academic Misconduct Rule before the commencement of their course. Other key policies and guidelines include:

• Student Assessment (Coursework) Policy and Procedure
• Special Assessment Consideration Policy and General Information
• Student Surveys and Evaluations
• Deferred Examinations
• Student Complaint Resolution Policy and Procedure

Assessment Requirements

The ANU is using Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. For additional information regarding Turnitin please visit the ANU Online website Students may choose not to submit assessment items through Turnitin. In this instance you will be required to submit, alongside the assessment item itself, hard copies of all references included in the assessment item.

Moderation of Assessment

Marks that are allocated during Semester are to be considered provisional until formalised by the College examiners meeting at the end of each Semester. If appropriate, some moderation of marks might be applied prior to final results being released.

Participation

Course delivery:

• Pre-recorded podcasts/videos covering key theoretical concepts will be uploaded to Canvas prior to the start of each teaching week. Students are expected to review these materials before attending the on-campus lecture.
• Weekly on-campus lecture (Week 1 onwards) will begin with the lecture quiz (starting in Week 2), followed by demonstrations and worked examples/problems. To get the most out of the lectures, students should attempt the relevant problems before attending.
• Weekly on-campus computer laboratory (Week 2 onwards) will support and extend the material covered in the lectures. The laboratory questions and datasets will be provided during the sessions.

Students are strongly encouraged to attend both the weekly lecture and the laboratory session each week. Please check Canvas course website for details closer to the start of semester. Attendance at all teaching events, while not compulsory, is expected in line with “Code of Practice for Teaching and Learning”, clause 2 paragraph (b).

Examination(s)

Information regarding permitted examination materials for the course will be available on the examination timetable website when the examination timetable is released at https://exams.anu.edu.au/timetable/.

Assessment Task 1

Lecture quizzes

During the first 10 minutes of the lecture in Weeks 2, 4-7, 9-10 and 12, you will complete a short quiz based on the material covered in the pre-reading and podcast/video. The pre-reading and podcast/video will be made available on the course Canvas website on Friday of the week prior to each lecture. You must attend the lecture and complete the quizzes in person. Make-up quizzes are not permitted. Your overall score for this assessment task is based on your average quiz score (of the best six quizzes) and is redeemable against the final exam: if your final exam percentage exceeds your quiz average percentage, the final exam percentage will be used to calculate the 15% quiz component.

Due Date: The due date listed in the Assessment Summary above indicates the earliest possible due date.

Return of Assessment Date: The return date listed in the Assessment Summary above indicates the earliest possible return date. Marks will be posted on the course Canvas website no later than one week after each quiz. Feedback on the quizzes will also be provided during the lectures.

Assessment Task 2

Group assignment

The assignment involves applying the data analytic skills that you have learned and should normally be completed in groups of 3-4 students. Working in a small team is intended to support collaboration, peer learning, and the development of communication and coordination skills that are valued in professional practice. The requirements for the assignment will be made available in Week 4 and a discussion forum will be available on Canvas to facilitate the forming of groups. The deadline for joining groups will be the end of Week 5. . Where a student wishes to complete the assignment individually or in a pair, please contact the convener.

Each group will be required to make two in-person presentations. The assignment mark will be based on the presentations and the interactions during the Q&A session that follows each presentation:

• Initial Brief (5%) - The group will be required to make a 10-minute presentation and participate in a 5-minute Q&A session in Week 7.
• Analysis and Recommendations (20%) - The group will be required to make a 15-minute presentation and participate in a 10-minute Q&A session in Week 11.

Guidance on the content and format of the presentations will be provided in Week 6. A sign-up sheet for presentation time slots will be also be made available on the course Canvas website in Week 6. The presentations will be video recorded, which will enable later validation and verification of assessment if required.

Group members are expected to share the group work equally and contribute to the assignment. In the event that face-to-face meetings are not be possible, students should have online meetings via Zoom, Microsoft Teams or other online platforms to discuss their work. Students can also use Microsoft SharePoint or Google Docs when working on the assignment, so that all group members are aware of each other's progress and make suggestions on each other's work. 

Each assignment group is required to submit a Group Assignment Contract, outlining how the group plans to participate effectively in the collaborative team process and contribute to achieving team outcomes. The terms of this contract are linked to a peer evaluation to be completed by each student at the end of the assignment, to which each student will be held accountable by their group. The peer evaluation may be used to adjust the assignment mark of the group before allocating it to each individual student. Feel free to reach out to your convener for any questions regarding the assignment or if you need assistance in handling issues related to group dynamics. 

Due Date: The due date listed in the Assessment Summary is for the Initial Brief.

Return of Assessment Date: The return date listed in the Assessment Summary above indicates the latest possible return date. Marks will be posted on the course Canvas website, along with feedback on the presentations.

Assessment Task 3

Final exam

The closed-book, on-campus invigilated final exam will assess all topics covered in the course. The exam will be attempted online via the course Canvas website and may be monitored using Proctorio. It may consist of a combination of multiple choice questions, discussion questions and case studies, similar to the computer laboratory tasks and the assignment. The exam will have a duration of 120 minutes. Although this is a closed-book exam, students are permitted to bring one A4 sheet of notes (double-sided; handwritten and/or typed) into the exam.

Students will have the opportunity to take a practice exam, containing questions similar to those in the final exam, during the Week 12 computer laboratory session. Centrally administered examinations through Examinations, Graduations & Prizes will be timetabled prior to the examination period. The due date listed in the assessment summary is the earliest possible date. Please check ANU Timetabling for further information. Information regarding exam viewing will be provided in due course.

Academic Integrity

Academic integrity is a core part of our culture as a community of scholars. At its heart, academic integrity is about behaving ethically. This means that all members of the community commit to honest and responsible scholarly practice and to upholding these values with respect and fairness. The Australian National University commits to embedding the values of academic integrity in our teaching and learning. We ensure that all members of our community understand how to engage in academic work in ways that are consistent with, and actively support academic integrity. The ANU expects staff and students to uphold high standards of academic integrity and act ethically and honestly, to ensure the quality and value of the qualification that you will graduate with. The University has policies and procedures in place to promote academic integrity and manage academic misconduct. Visit the following Academic honesty & plagiarism website for more information about academic integrity and what the ANU considers academic misconduct. The ANU offers a number of services to assist students with their assignments, examinations, and other learning activities. The Academic Skills and Learning Centre offers a number of workshops and seminars that you may find useful for your studies.

Online Submission

You will be required to electronically sign a declaration as part of the submission of your assignment. Please keep a copy of the submission for your records. Unless an exemption has been approved by the Associate Dean (Education) submission must be through Canvas.

Hardcopy Submission

For some forms of assessment (hand written assignments, laboratory notes, etc.) hard copy submission is appropriate when approved by the Associate Dean (Education). Hard copy submissions must utilise the Assignment Cover Sheet. Please keep a copy of tasks completed for your records.

Late Submission

Late submission is not permitted. If submission of assessment tasks without an extension after the due date is not permitted, a mark of 0 will be awarded.

Referencing Requirements

Accepted academic practice for referencing sources that you use in presentations can be found via the links on the Wattle site, under the file named “ANU and College Policies, Program Information, Student Support Services and Assessment”. Alternatively, you can seek help through the Students Learning Development website.

Extensions and Penalties

Extensions and late submission of assessment pieces are covered by the Student Assessment (Coursework) Policy and Procedure The Course Convener may grant extensions for assessment pieces that are not examinations or take-home examinations. If you need an extension, you must request an extension in writing on or before the due date. If you have documented and appropriate medical evidence that demonstrates you were not able to request an extension on or before the due date, you may be able to request it after the due date.

Privacy Notice

The ANU has made a number of third party, online, databases available for students to use. Use of each online database is conditional on student end users first agreeing to the database licensor’s terms of service and/or privacy policy. Students should read these carefully. In some cases student end users will be required to register an account with the database licensor and submit personal information, including their: first name; last name; ANU email address; and other information. In cases where student end users are asked to submit ‘content’ to a database, such as an assignment or short answers, the database licensor may only use the student’s ‘content’ in accordance with the terms of service — including any (copyright) licence the student grants to the database licensor. Any personal information or content a student submits may be stored by the licensor, potentially offshore, and will be used to process the database service in accordance with the licensors terms of service and/or privacy policy. If any student chooses not to agree to the database licensor’s terms of service or privacy policy, the student will not be able to access and use the database. In these circumstances students should contact their lecturer to enquire about alternative arrangements that are available.

Distribution of grades policy

Academic Quality Assurance Committee monitors the performance of students, including attrition, further study and employment rates and grade distribution, and College reports on quality assurance processes for assessment activities, including alignment with national and international disciplinary and interdisciplinary standards, as well as qualification type learning outcomes. Since first semester 1994, ANU uses a grading scale for all courses. This grading scale is used by all academic areas of the University.

Support for students

The University offers students support through several different services. You may contact the services listed below directly or seek advice from your Course Convener, Student Administrators, or your College and Course representatives (if applicable).

• ANU Health, safety & wellbeing for medical services, counselling, mental health and spiritual support
• ANU Diversity and inclusion for students with a disability or ongoing or chronic illness
• ANU Dean of Students for confidential, impartial advice and help to resolve problems between students and the academic or administrative areas of the University
• ANU Academic Skills and Learning Centre supports you make your own decisions about how you learn and manage your workload.
• ANU Counselling Centre promotes, supports and enhances mental health and wellbeing within the University student community.
• ANUSA supports and represents undergraduate and ANU College students
• PARSA supports and represents postgraduate and research students