Accounting data analytics develops new insights and enhances understanding of company performance by systematically examining financial, non-financial, and externally sourced firm-related data. This course equips students with the skills to apply data analytics techniques to complex accounting problems. Students will engage with a range of methods and applications across financial accounting, management accounting, auditing, and taxation. Building on the foundational concepts introduced in BUSN2037, the course advances to explore diverse data sources and the use of predictive and prescriptive analytics to generate insights across key accounting domains.

Learning Outcomes

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

1. Identify and evaluate diverse data sources, and apply appropriate tools and techniques for accounting analytics.
2. Apply predictive and prescriptive analytics methods to financial accounting, management accounting, auditing, and taxation related problems.
3. Analyse accounting case studies to gain an understanding of the opportunities and challenges brought by large financial and non-financial data set.
4. Demonstrate knowledge of contemporary accounting analytics and their relevance to professional practice.
5. Interpret and effectively communicate analytical findings, in both verbal and writtens forms, to both specialist and non-specialist audiences.

Research-Led Teaching

This course further develops 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

Readings for this course are drawn from the following four textbooks:

[1] IDAA: Richardson, V., Terrell, K., & Teeter, R. (2023). ISE Ebook Online Access For Introduction To Data Analytics For Accounting (2nd edition). McGraw-Hill. (Chapters 1, 2)

[2] DAA: Richardson, V., Terrell, K., & Teeter, R. (2025). ISE eBook Online Access for Data Analytics for Accounting (4th edition). McGraw-Hill. (Chapters 5, 6, 9)

[3] Resutek: Resutek, R., & Richardson, V. (2024). Financial Statement Analysis: A Data Analytics Approach ISE. (2024). McGraw-Hill. (Chapters 3, 8, 9, 10)

[4] Christ: Christ, M., Holderness, D.K., & Richardson, V. (2024) Cost Accounting : A Data Analytics Approach. [International Student Edition], McGraw Hill. (Chapters 3, 9, 10, 13, 14)

You are expected to have access to the prescribed textbook chapters throughout the semester. E-versions of the prescribed texts are available free of charge through the ANU Library. However, access to each eBook is limited to 3 concurrent users at any given time. Links to the required textbooks and readings will be provided through the "Readings" module on Canvas.

Recommended Resources

It is recommended that you have a personal computer to be able to complete the assessment tasks for this course, including the Proctorio exam. Prior to the first class, students should install Tableau Prep Builder, Tableau Desktop, and Power BI on their computer. Academic licences for Tableau Prep Builder and Tableau Desktop can be obtained through the course convener. Power BI is available through ANU’s Microsoft licensing arrangements and can be accessed using your ANU email account. Further information regarding software licences and installation will also be provided via Canvas before the start of the semester. A limited number of suitable computers with the required software are also available in ANU computer laboratories for students who are unable to access a personal device.

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). Feedback can also be provided to Course Conveners and teachers via the Student Experience of Learning & Teaching (SELT) feedback program. SELT surveys are confidential and also provide the Colleges and ANU Executive with opportunities to recognise excellent teaching, and opportunities for improvement.

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 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 and tutors 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. Information about your enrolment and fees from the Registrar and Student Services' office will also be sent to this email address.

Announcements

Students are expected to check the Canvas site for announcements about this course, e.g. changes to timetables or notifications of cancellations.

Class Schedule

Week/Session	Summary of Activities	Assessment
1	Tools and techniques for accounting analytics	Reading: Chapter 1, IDAA
2	Data sources for accounting analytics 1	Reading: Chapter 2, IDAAAssignment 1 group formationComputer laboratory quiz 1
3	Data sources for accounting analytics 2	Reading: Chapter 3, ResutekComputer laboratory quiz 2
4	Predictive analytics for financial accounting	Reading: Chapters 8 and 9, ResutekComputer laboratory quiz 3
5	Prescriptive analytics for financial accounting	Reading: Chapter 10, ResutekComputer laboratory quiz 4
6	Predictive analytics for management accounting	Reading: Chapters 3, 9, and 10, ChristComputer laboratory quiz 5
7	Prescriptive analytics for management accounting 1	Reading: Chapter 13, ChristComputer laboratory quiz 6Assignment 1 presentations
8	Prescriptive analytics for management accounting 2	Reading: Chapter 14, ChristComputer laboratory quiz 7Assignment 1 presentations
9	Audit analytics 1	Reading: Chapter 5, DAAComputer laboratory quiz 8
10	Audit analytics 2	Reading: Chapter 6, DAAComputer laboratory quiz 9
11	Audit analytics 3	Reading: Chapter 6, DAAComputer laboratory quiz 10Assignment 2 due
12	Tax accounting analytics	Reading: Chapter 9, DAAComputer laboratory quiz 11

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
Computer laboratory quizzes	10 %	03/08/2026	17/08/2026	1,2,3,4,6
Assignment 1	20 %	21/09/2026	16/10/2026	1,2,3,4,6
Assignment 2	20 %	19/10/2026	30/10/2026	1,2,3,4,5,6
Final Examination	50 %	05/11/2026	09/12/2026	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 Integrity Rule before the commencement of their course. Other key policies and guidelines include:

• Academic Integrity Policy and Procedure
• Student Assessment (Coursework) Policy and Procedure
• Extenuating Circumstances Application
• Student Surveys and Evaluations
• Deferred Examinations
• Student Complaint Resolution Policy and Procedure
• Code of practice for teaching and learning

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 Academic Skills website. In rare cases where online submission using Turnitin software is not technically possible; or where not using Turnitin software has been justified by the Course Convener and approved by the Associate Dean (Education) on the basis of the teaching model being employed; students shall submit assessment online via ‘Canvas’ outside of Turnitin, or failing that in hard copy, or through a combination of submission methods as approved by the Associate Dean (Education). The submission method is detailed below.

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 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

Computer laboratory quizzes

During the last 10 minutes of the lab sessions in Weeks 2 to 12, you will complete a short quiz based on the material covered in the lab. Information about the tasks required as part of the laboratory work will be made available on the course Canvas website on Wednesday of the week prior to each laboratory session. You are expected to read the relevant textbook chapters and prepare answers to the laboratory tasks in advance. Completing these tasks will help you prepare for the quizzes. You must attend your assigned lab session and complete the quizzes in person. Your overall score for this assessment task will be calculated based on your best ten quiz marks.

Due Date: The due date listed in the Assessment Summary above indicates the earliest possible due date. This assessment task is assessed weekly.

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 laboratory 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

Assignment 1 will need to be completed in groups of 3-4 students, depending on the enrolment numbers. Students will be free to join/create assignment groups with students enrolled in the same computer lab only. The deadline for joining groups will be the end of Week 2.

There are two components to the assignment: (1) written submission (10% towards the overall course mark), and (2) presentation (10% towards the overall course mark).

(1) Written Submission - There is a strict page limit for the written submission that will be provided in the actual assessment task requirements. Material in excess of the page limit will not be marked. The assignment will need to be submitted via Canvas, with the Assignment Cover Sheet submitted via a separate link provided on the course Canvas website. The deadline for those submissions is by 9am on Monday of the week of presentation. Marks for the written submission will be posted on the course Canvas website no later than two weeks after submission, together with feedback on the work submitted.

(2) Presentation - You will be required to make a 15-minute presentation during Week 7 or 8 during the computer labs. During the presentation, you will be given 10 minutes to discuss your findings and 5 minutes to answer questions on your findings. Guidance on the content and format of the presentation will be provided in Week 3. Presentations may be video recorded, which will enable later validation and verification of assessment if required (in accordance with point 7 in the ANU Student Assessment (Coursework) policy. Marks for the presentation will be posted on the course Canvas website no later than two weeks after presentation, together with feedback on the presentation.

The assignment task requirements will be distributed through the course Canvas website in Week 3 and 4. As there will be 3 presentation slots available in Week 7 and Week 8, up to 3 groups will be selected at random in Week 3 to present in either of those two weeks. The topic that will need to be addressed by each of the groups assigned to present in Week 7 will be made available in Week 3, while the topic that will need to be addressed by each of the groups assigned to present in Week 8 will be made available in Week 4. As the topics will be different across the groups (but similar in difficulty), each group will be randomly assigned a topic.

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. 

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 written submission mark of the group before allocating it to each individual student. Feel free to reach out to your course 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 above indicates the earliest possible due date (Week 7).

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 the submission date. Feedback on the submissions will also be provided on Canvas. For more detailed feedback, you can consult the teaching staff during the weekly consultation times.

Assessment Task 3

Assignment 2

Assignment 2 will need to be completed in groups of 3-4 students, depending on the enrolment numbers. 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 Canvas website before the deadline for joining assignment groups.

The assignment requirements for Assignment 2 will be distributed through the course Canvas website in Week 6. There is a strict page limit for the written submission that will be provided in the actual assessment task requirements. Material in excess of the page limit will not be marked. The assignment will need to be submitted via Canvas, with the Assignment Cover Sheet submitted via a separate link provided on the course Canvas website. Marks will be posted on the course Canvas website no later than two weeks after submission, together with feedback on the work submitted.

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. 

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 written submission mark of the group before allocating it to each individual student. 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 Examination

The closed-book, on-campus invigilated final exam will assess all topics covered in the course. The examination will be completed online (typed answers) through the course Canvas site and may be monitored using Proctorio. Students may undertake the examination on a Windows-based ANU Computer. It may consist of a combination of multiple choice questions, discussion questions and case studies, similar to the computer laboratory tasks and the assignments. The exam will have a duration of 120 minutes writing time plus 15 minutes reading time. While this is a closed-book exam, information about permitted materials will be posted on Canvas by the end of Week 10.

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 the ANU culture as a community of scholars. The University’s students are an integral part of that community. The academic integrity principle commits all students to engage in academic work in ways that are consistent with, and actively support, academic integrity, and to uphold this commitment by behaving honestly, responsibly and ethically, and with respect and fairness, in scholarly practice.

The University expects all staff and students to be familiar with the academic integrity principle, the Academic Integrity Rule 2021, the Policy: Student Academic Integrity and Procedure: Student Academic Integrity, and to uphold high standards of academic integrity to ensure the quality and value of our qualifications.

The Academic Integrity Rule 2021 is a legal document that the University uses to promote academic integrity, and manage breaches of the academic integrity principle. The Policy and Procedure support the Rule by outlining overarching principles, responsibilities and processes. The Academic Integrity Rule 2021 commences on 1 December 2021 and applies to courses commencing on or after that date, as well as to research conduct occurring on or after that date. Prior to this, the Academic Misconduct Rule 2015 applies.

 

The University commits to assisting all students to understand how to engage in academic work in ways that are consistent with, and actively support academic integrity. All coursework students must complete the online Academic Integrity Module (Epigeum), and Higher Degree Research (HDR) students are required to complete research integrity training. The Academic Integrity website provides information about services available to assist students with their assignments, examinations and other learning activities, as well as understanding and upholding academic integrity.

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, art works, 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 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

The Academic Skills website has information to assist you with your writing and assessments. The website includes information about Academic Integrity including referencing requirements for different disciplines. There is also information on Plagiarism and different ways to use source material. Any use of artificial intelligence must be properly referenced. Failure to properly cite use of Generative AI will be considered a breach of academic integrity.

Extensions and Penalties

Extensions and late submission of assessment pieces are covered by the Student Assessment (Coursework) Policy and Procedure. Extensions may be granted 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 Accessibility 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 supports you make your own decisions about how you learn and manage your workload.
• ANU Counselling promotes, supports and enhances mental health and wellbeing within the University student community.
• ANUSA supports and represents all ANU students