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, 2023. Data Analytics for Accounting ISE, 3rd edition, 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-ise-9781265094454-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 Wattle.

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. 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
3	Mastering the Data 2	Lab quiz 01
4	Performing the Analysis	Lab quiz 02
5	Descriptive Analytics	Lab quiz 03
6	Diagnostic Analytics	Lab quiz 04
7	Predictive Analytics	Lab quiz 05
8	Prescriptive Analytics	Lab quiz 06
9	Assignment Q&A	Lab quiz 07
10	Communicating Results and Visualisations	No lab sessions
11	Financial Accounting Analytics	No lab sessions; Assignment Due; Assignment Presentations
12	Management Accounting Analytics	Lab with 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 Wattle for tutors’ information.

Assessment Summary

Assessment task	Value	Due Date	Return of assessment	Learning Outcomes
Computer laboratory quizzes	10 %	03/03/2025	17/03/2025	1,2,3,4,5,6
Assignment	30 %	12/05/2025	26/05/2025	3,4,5,6
Final exam	60 %	29/05/2025	26/06/2025	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 quizzes

During the last 10 minutes of the lab sessions in Weeks 3 to 9, 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 Wattle 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. Make-up quizzes are not permitted. Your overall score for this assessment task will be calculated based on your best five quiz marks.

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 Wattle 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

The requirements for the assignment will be made available in Week 6. The assignment consists of two components: (1) Written Submission (20%), and (2) Presentation (10%). The assignment involves applying the data analytic skills that you have learned and must be completed individually.

• Written Submission - A strict page limit will apply to the written submission, as specified in the assessment task requirements. Any material exceeding the page limit will not be marked. The assignment will need to be submitted via Turnitin in Week 11. You are required to include the following declaration with their submission: "I certify that this assignment represents my own work. I have not used any unauthorized or unacknowledged assistance or sources in completing it including free or commercial systems or services offered on the internet.”
• Presentation - You will be required to make a 10-minute Zoom presentation in Week 11. During the presentation, you will be given 5 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 6. A sign-up sheet for presentation time slots will be made available on the Wattle platform in Week 7.

Due Date: The due date listed in the Assessment Summary is for the written submission.

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 Wattle website , along with feedback on the work submitted and presentation.

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 Wattle website and may be monitored using Proctorio. It will 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 Wattle 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 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 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