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, auditing and tax; 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 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, auditing and tax 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.

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/

Recommended Resources

The textbook for this course is: Richardson, V., K. Terrell and R. Teeter, 2021. Data Analytics for Accounting, 2nd edition, McGraw Hill. It is available to purchase at https://www.mheducation.com.au/data-analytics-for-accounting-ise-9781260589795-aus. You are expected to have access to a copy of the above prescribed book for the duration of the semester. The book is also available to access for free through the ANU library at https://anu.primo.exlibrisgroup.com/permalink/61ANU_INST/1alil8h/alma991007845259707631, but please note that access is restricted to 3 concurrent users at a time.

It is recommended that you have a personal computer with a working microphone and a webcam to be able to complete any assessment tasks for this course, including the Proctorio exam. You are expected to have Tableau Prep Builder and Tableau Desktop installed on your personal computer prior to the first class. You should apply for a free one-year academic license to use Tableau Prep and Tableau Desktop from https://www.tableau.com/academic/students. Limited suitable computers are available in the computer laboratories on campus.

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 Wattle Course Website

Email and the Wattle course website are the preferred ways of communication. Student forums are set up on Wattle 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	Laboratory work 01
3	Mastering the Data 2	Laboratory work 02
4	Performing the Test Plan and Analysing the Results 1	Laboratory work 03
5	Performing the Test Plan and Analysing the Results 2	Laboratory work 04
6	Communicating Results and Visualisations
7	The Modern Accounting Environment	Assignment 01
8	Audit Data Analytics 1	Laboratory work 05
9	Audit Data Analytics 2	Laboratory work 06
10	Managerial Analytics	Assignment 02
11	Financial Statement Analytics	Laboratory work 07
12	Tax Analytics	Laboratory work 08

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 Wattle for tutors’ information.

Assessment Summary

Assessment task	Value	Due Date	Return of assessment	Learning Outcomes
Computer laboratory work	10 %	01/03/2024	15/03/2024	1,2,3,4,5,6
Assignment 01	20 %	18/04/2024	09/05/2024	1,2,3,4,5,6
Assignment 02	30 %	09/05/2024	30/05/2024	1,2,3,4,5,6
Final exam	40 %	30/05/2024	27/06/2024	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 laboratory. Laboratories will start in Week 2. Students are strongly encouraged to attend both the weekly lecture and the weekly laboratory. Please check Wattle 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

Computer laboratory work

Due date: The due date listed in the Assessment Summary above indicates the earliest possible due date. Laboratory work consists of a series of case studies to be completed every week. However, only the work completed in Weeks 2, 3, 4, 5, 8, 9, 11 and 12 will count towards the laboratory work mark. Typically, work will be due at the end of each 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 Wattle website no later than two weeks after each laboratory with assessable tasks, together with some brief feedback on the work submitted. More detailed feedback can be obtained during the weekly consultation times with the relevant teaching staff.

Information about the tasks you need to complete as part of the laboratory work will be available on the course Wattle website at least on Wednesday the week prior to each laboratory. You are expected to read the relevant textbook chapters and prepare answers to the laboratory tasks during each laboratory and prior to the relevant due date. You will need to show your progress through the tasks by taking screenshots at various checkpoints throughout the lab. The screen should display personally identifiable data (your name and student ID number) before each screen capture (preferably in the name of the file you are working on) and the screenshot should capture that. You will need to submit a Word document including the screenshots and the answers to the laboratory questions, together with, if applicable, your Excel or Tableau file showing your work.

Each assessable laboratory task will be marked out of 1 mark based on the marking rubric below. You are required to provide medical certificates (or other documentation) for all missed laboratory work in the case of adjustment. Appropriate documentation will need to be provided which, situation dependent, may require documentation covering the full period from the release of the laboratory questions. The documentation should be sent by email to the course convenor within 3 working days after the deadline for the missed laboratory work.

Rubric

	1 MARK	0.5 MARK	0 MARK
Computer laboratory work - Weeks 2, 3, 4, 5, 8, 9, 11 and 12	demonstrate substantial effort to apply or appraise data analytics tools to answer accounting questions	demonstrate little effort to apply or appraise data analytics tools to answer accounting questions	does not demonstrate an effort to apply or appraise data analytics tools to answer accounting questions

Assessment Task 2

Assignment 01

The assignment requirements for Assignment 01 will be distributed through the course Wattle website in Week 03. Any word or page limit and associated penalties will be specified in the actual assessment task requirements.

The assignment may need to be completed individually or in a group of 2-4 students (depending on the course enrolment numbers). The assignment will need to be submitted via Turnitin, with the Assignment Cover Sheet submitted via a separate link provided on the course Wattle website. Marks will be posted on the course Wattle website no later than three weeks after submission, together with feedback on the work submitted.

If the assignment needs to be completed in a group, students will be free to join/create assignment groups with students enrolled in any of the computer labs. Students will just need to ensure that they register in their group using the link on the course Wattle website before the deadline for joining assignment groups.

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, Skype 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. 

If a student does not contribute to the assignment, the assignment mark will be 0 for the student who did not contribute. Feel free to reach out to your lecturer for any questions regarding the assignment or if you need assistance in handling issues related to group dynamics. 

Assessment Task 3

Assignment 02

The assignment requirements for Assignment 02 will be distributed through the course Wattle website in Week 07. Any word or page limit and associated penalties will be specified in the actual assessment task requirements.

The assignment may need to be completed individually or in a group of 2-4 students (depending on the course enrolment numbers). The assignment will need to be submitted via Turnitin, with the Assignment Cover Sheet submitted via a separate link provided on the course Wattle website. Marks will be posted on the course Wattle website no later than three weeks after submission, together with feedback on the work submitted.

If the assignment needs to be completed in a group, students will be free to join/create assignment groups with students enrolled in any of the computer labs. Students will just need to ensure that they register in their group using the link on the course Wattle website before the deadline for joining assignment groups.

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, Skype 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. 

If a student does not contribute to the assignment, the assignment mark will be 0 for the student who did not contribute. Feel free to reach out to your lecturer for any questions regarding the assignment or if you need assistance in handling issues related to group dynamics. 

Assessment Task 4

Final exam

The final exam may assess all topics covered in the course. The final exam will have to be completed online on the course Wattle website and it will be invigilated with Proctorio. It may include a combination of multiple choice questions, discussion questions and case studies, similar to the computer laboratory tasks and the assignments. The final exam duration will be 180 minutes plus 15 minutes reading time. Information about the permitted materials will be posted on the course Wattle website 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 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

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, laboratory 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.

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