The course provides an overview of the importance and use of data analytics in accounting. It focuses on how data analytics impact financial and management accounting; and introduces a series of techniques and tools for analysing large amounts of data available to answer fundamental accounting questions and for business to create value. It is designed to give students the opportunity to develop an analytical mindset. Specifically, students will be able to identify relevant accounting and business questions, scrub and prepare data, understand the effects that the quality of the underlying data has on its ability to address business questions. Students will also be able to perform enhanced financial analysis through manipulation of accounting data and prepare data visualization reports to summarise the outputs in an accessible way for each varied decision maker and their specific needs. These skills are highly desirable for the accountant looking toward the future where the business environment is increasingly data driven.

Learning Outcomes

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

1. Describe in detail the purpose and importance of accounting analytics and how it can create value in contemporary business contexts. 
2. Explain the limitations and ethical considerations regarding the use of data analytics. 
3. Apply the IMPACT model and show how it can be used to address most accounting issues. 
4. Demonstrate proficiency in using multiple techniques and tools to manage data and perform analyses. 
5. Develop the ability to communicate findings through text, tables and visualizations. 
6. Evaluate and apply data analytics to financial accounting and managerial accounting to analyse patterns, anomalies and 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 addresses the research findings related to the central concepts where relevant. Students are encouraged to discuss the underlying research with the course convenor and they are expected to perform basic research tasks throughout the course.

Course delivery: on-campus lecture (recording on Echo360) and weekly on-campus tutorials.

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 ISE, 2nd edition, McGraw Hill. The focus will be on Chapters 1-4 and 7-8. It is available to purchase at https://www.mheducation.com/highered/product/Data-Analytics-for-Accounting-Richardson.html

Another textbook that will be used in this course is: Richardson, V., K. Terrell and R. Teeter, 2025. Introduction to Data Analytics for Accounting ISE, 3rd edition, McGraw Hill. The focus will be on Chapters 6-9. It is available to purchase at https://www.mheducation.com/highered/product/Data-Analytics-for-Accounting-Richardson.html .

You are expected to have access to a copy of the above prescribed books for the duration of the semester. The books are also available to access for free through the ANU library, but please note that access is restricted to 3 concurrent users at a time. The links to the textbooks available via the library will be provided on Canvas. If you are unable to access the 2025 editions through the ANU library, earlier editions published after 2021 will also work equally well for this course.

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
3	Mastering the Data 2	Lab quiz (0.5 marks)
4	Performing the Analysis	Lab quiz (0.5 marks)
5	Descriptive Analytics	Lab quiz (0.5 marks) + Assignment 01 Part 1
6	Diagnostic Analytics	Lab quiz (0.5 marks)
7	Predictive Analytics	Lab quiz (0.5 marks) + Assignment 01 Part 2
8	Prescriptive Analytics	Lab quiz (0.5 marks)
9	Communicating Results and Visualisations 1	Lab quiz (0.5 marks)
10	Communicating Results and Visualisations 2	Assignment 02 + Lab quiz (0.5 marks)
11	Financial Accounting Analytics	Lab quiz (0.5 marks)
12	Management Accounting Analytics	Lab quiz (0.5 marks)

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
Lab and Lab Quiz	5 %	06/03/2026	13/03/2026	1,2,3,4,5,6
Assignment 1 – Part 1 (Data Cleaning Task)	5 %	23/03/2026	06/04/2026	1,2,3,4,5,6
Assignment 01 - Part 2	15 %	20/04/2026	04/05/2026	1,2,3,4,5,6
Assignment 02	25 %	11/05/2026	25/05/2026	1,2,3,4,5,6
Final exam	50 %	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: Weekly lecture delivered on campus (recording on Echo360); and weekly on-campus lab. Laboratories will start in Week 2. Students are strongly encouraged to attend both the weekly lecture and the weekly lab. Please check Canvas 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

Lab and Lab Quiz

Labs (which may be referred to as tutorials or workshops in other courses) will be held weekly on campus starting from Week 2. Lab times will be published on MyTimetable. Please check the MyTimetable website two weeks before the start of semester for details about lab availability and scheduling.

ANU utilises MyTimetable to enable students to view the timetable for their enrolled courses, browse, then self-allocate to small teaching activities/tutorials so they can better plan their time. Find out more on the https://www.anu.edu.au/students/program-administration/timetabling.

Each lab group will have a different quiz access time, and students must complete the quiz only during their officially registered tutorial session, as the quiz will open at the start of the tutorial and close at the end of the one-hour time slot (e.g., 9:00–10:00 a.m.). From Weeks 3 to 12, you will complete a short quiz during your lab session based on the material covered that week. You are expected to read the relevant textbook chapters and prepare your answers to the lab tasks in advance. This preparation will support more effective learning during the lab sessions.

Attendance at your officially registered lab/tutorial session is compulsory, and all quizzes must be completed in person during your assigned time slot only. The quiz will be opened only during your official tutorial time, and students will not be able to access the quiz outside this scheduled session. Access times may differ across tutorial groups, as each group has its own allocated time window. Make-up quizzes will not be offered.

We understand that unexpected circumstances may arise during the semester. Therefore, only your best eight quiz scores out of the ten quizzes will be counted towards your final mark. Your quiz component mark will be calculated based on these top eight performances.

Due date: Each quiz must be completed during your scheduled lab session in the relevant week.

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 two weeks after each lab quiz. Feedback on the quizzes will also be provided. For more detailed feedback, you can consult the teaching staff during the weekly consultation times.

Assessment Task 2

Assignment 1 – Part 1 (Data Cleaning Task)

Part 1 of Assignment 1 will normally be completed in groups of three to four 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. Students are encouraged to form their own groups with classmates enrolled in any computer lab and must register their group on Canvas by the stated deadline. Where a student has a valid reason to complete Part 1 individually or in a pair, please contact the convener.

The requirements for Part 1 will be released on Canvas in Week 3. This part focuses on a data cleaning task, which must be submitted by 4:00 PM on Monday of Week 5. Part 1 contributes approximately 5% of the total course grade. The assignment must be submitted via Canvas, with the Assignment Cover Sheet submitted through a separate link provided on the course Canvas site. Marks and written feedback will be released no later than three weeks after submission.

All group members are expected to contribute equally to the assignment. Each group is required to submit a Group Assignment Contract outlining how tasks will be allocated, how communication will be managed, and how accountability will be ensured. Marks will normally be allocated equally to all group members. In cases where a dispute arises and some team members indicate that a particular student has not contributed adequately, a peer review process will be conducted. Based on this review, marks may be adjusted, and the less-contributing student may receive a penalty. However, before a student can be formally identified as a free rider, the reporting team members must provide evidence of sufficient communication efforts, such as email records, WeChat or WhatsApp messages, and invitations to group meetings. This evidence should show that multiple reminders were sent and that the student was given reasonable opportunities to participate, including being invited to attend meetings. If the student repeatedly fails to respond, does not attend meetings, and does not complete assigned tasks despite these reminders, the student will be classified as a free rider and will receive a zero mark for the assignment. By contrast, if the group did not communicate effectively, did not send reminders, or did not invite the student to meetings because they assumed the student would not contribute, this will not be treated as a free-rider case. Students are encouraged to meet regularly to discuss their work. If face-to-face meetings are not possible, groups should use online platforms such as Zoom or Microsoft Teams. Collaborative tools such as SharePoint or Google Docs are recommended so that all group members can monitor progress and provide feedback.

Late submission is not permitted. Any assessment submitted after the due date without an approved extension will receive a mark of zero.

Assessment Task 3

Assignment 01 - Part 2

The requirements for Part 2 will be released on the course Canvas site in Week 4. This part focuses on descriptive and diagnostic analytics. Students will use Microsoft Excel, Tableau Prep, and Tableau Desktop to generate charts and visualisations and to interpret and comment on their analytical results. The submission deadline for Part 2 is 4:00 PM on Monday of Week 7.

Part 2 of Assignment 1 builds directly on Part 1. In Part 1, students complete the data cleaning task. After the Part 1 deadline, the instructor will provide a cleaned dataset for students to use in Part 2. Using this cleaned dataset, different student groups will receive different instructions to conduct specific analyses. In general, the analyses will be based on Microsoft Excel, Tableau Prep, and Tableau Desktop. Students will be required to submit their Tableau files as well as a written report discussing their findings. In addition, each team must submit one recording demonstrating how they prepared the data, ran the analyses, and created the visualisations.

Ideally, students should remain in the same groups formed for Part 1, given the time constraints of the semester. However, students may also reform their groups if collaboration is not working smoothly. Regardless of whether you keep the same group or form a new one, you must re-register your team on Canvas before starting Part 2. Where possible, please use the same group number for easy administrative mapping. If you are looking for additional team members, you may post a message on the course discussion forum to seek partners.

Each team is required to submit one complete video recording demonstrating how the visualisations were generated. As this is a group task, each team member is expected to appear in the recording and explain their assigned part of the project, showing how they created specific visualisations. The report must be submitted through Canvas, where it will undergo a plagiarism check. All group members are responsible for the content submitted under their group name. The same free-rider policy used in Part 1 applies to Part 2. If a dispute arises and some team members report that a particular student has not contributed adequately, a peer review process will be conducted and marks may be adjusted. Students must provide evidence of sufficient communication efforts, such as emails, WeChat or WhatsApp messages, and meeting invitations, showing that multiple reminders were sent and reasonable opportunities to participate were provided. If a student repeatedly fails to respond, does not attend meetings, and does not complete assigned tasks despite these reminders, the student will be classified as a free rider and will receive a mark of zero. However, if the group did not communicate effectively or did not invite the student to meetings, this will not be treated as a free-rider case.

Assessment Task 4

Assignment 02

The requirements for Assignment 02 will be released on the course Canvas site in Week 7. Guidance on the expected length of the submission will be provided in the assessment instructions. Any material that exceeds the specified page limit will not be marked. The assignment must be submitted via Canvas, with the Assignment Cover Sheet submitted through a separate link provided on the course site. Marks and written feedback will be released on Canvas no later than three weeks after submission.

Assignment 2 will normally be completed in groups of three to four students. Where a student has a valid reason to complete Part 1 individually or in a pair, please contact the convener. Where possible, and given the time constraints of the semester, students are strongly encouraged to remain in the same groups formed for Assignment 1. However, if any group member wishes to reform the group, all current members must be notified as early as possible. Assignment 2 is independent of Assignment 1. Ideally, if your team works well in Assignment 1, you are encouraged to continue with the same team for Assignment 2. However, if you wish to reform your team, please inform your current team members politely and professionally.

If you plan to change teams, this should be done within 2 days after submitting Assignment 1. This timing allows affected students enough time to seek new team members.

If face-to-face meetings are not possible, students should meet online using platforms such as Zoom and Microsoft Teams. Groups are encouraged to use collaborative tools such as Microsoft SharePoint or Google Docs so that all members can monitor progress and provide feedback. All group members are expected to contribute equally to the assignment.

Each group is required to submit one project report and one complete video recording. The recording should demonstrate how the group conducted the analysis and created the visualisations. As this is a group task, each member is expected to contribute to part of the recording by explaining their role and outputs.

Each group must also submit a Group Assignment Contract, outlining how the team plans to participate effectively and contribute to group outcomes. The terms of this contract are linked to the contribution statement completed at the end of the assignment. Marks will normally be allocated equally to all group members. If a student does not contribute to the assignment, that student will receive a mark of zero. Students are encouraged to contact the lecturer if they have questions or need assistance with group-related issues.

Late submission is not permitted. Any assessment submitted after the due date without an approved extension will receive a mark of zero.

Assessment Task 5

Final exam

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

The closed-book final exam will assess topics covered throughout the course. The exam will be delivered online via the course Canvas site and must be completed on campus under in-person invigilation using Proctorio. Given the class size, students will be allocated to different computer laboratories to sit the exam. It is each student’s responsibility to check the examination timetable in advance and attend the correct laboratory on the examination day. Students must arrive on time. Use of personal computers is not permitted; all students must use the computers provided in the assigned lab.

The exam may include a combination of multiple-choice questions, discussion questions, and case-based tasks, similar in style to the computer lab exercises and course assignments. The total exam duration will be 120 minutes of writing time. Although this is a closed-book exam and no additional materials will be provided by the instructor, students are permitted to bring one A4 sheet of notes (double-sided; handwritten and/or typed) for reference during the exam.

In Week 10, a practice exam using Proctorio and containing questions similar in style to the final exam will be made available on Canvas by the end of Week 10. 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 final details. Information regarding exam viewing will be provided in due course.

On the examination day, students must bring their mobile phone for authentication. Canvas will send an SMS verification code to the registered mobile number to start the exam. Without a mobile phone, students will not be able to commence the exam. Due to class size, students will be allocated to different computer laboratories for the exam. You must check your own examination timetable to confirm your assigned venue.

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

The ANU uses 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. While the use of Turnitin is not mandatory, the ANU highly recommends Turnitin is used by both teaching staff and students. For additional information regarding Turnitin please visit the ANU Online website.

Hardcopy Submission

For some forms of assessment (hand written assignments, lab tasks) 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 of assessment tasks without an extension are penalised at the rate of 5% of the possible marks available per working day or part thereof. Late submission of assessment tasks is not accepted after 10 working days after the due date, or on or after the date specified in the course outline for the return of the assessment item. Late submission is not accepted for take-home examinations.

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