Usage of active methodologies when teaching Big Data and Data Analytics (BD/DA): an analysis from the perspective of accounting students
DOI:
https://doi.org/10.5007/1983-4535.2023.e90866Keywords:
Active learning, Big data, Data Analytics, Data analysis, AccountingAbstract
This study aimed at examining the use of active methodologies to teach Big Data and Data Analytics (BD/DA) from the perspective of accounting students. We designed a specific BD/DA course for which students could register for free. It was offered in addition to the formal curriculum, and we used the Case Method (CM), Directed Study (DS), and Problem-Based Learning (PBL) along with Tableau to deliver content. Specifically, we adapted a case from a prior study. For data collection, we administered pre- and post-course surveys. We employed descriptive statistics, paired samples Wilcoxon tests, and Friedman’s test as analysis techniques. Our findings indicate that, while students’ knowledge of Excel remained the same before and after the course, there was a significant improvement in their knowledge regarding data visualization and analysis software packages. Students reported an increase in their ability to connect and visualize data, as well as performing calculations. CM assisted students in improving their individual study and data collection and analysis skills. DS particularly contributed to enhancing students’ analytical skills and to better organize their knowledge of BD/DA. PBL provided students with concrete experience and was useful for integrating students’ academic knowledge with their business world knowledge. Finally, we compared students’ perceptions across active methodologies and found that there was no significant difference. It suggests that students perceived the three active methodologies in similar ways. Our findings have key implications for accounting education. First, we obtained evidence consistent with the benefits of active learning reported in previous literature. Second, we show that research can and must be integrated into education by using a teaching case. Finally, we also show that multiple techniques can be used satisfactorily to teach the same content or in the same course. Each teaching method has its strengths and weaknesses, and combining them might produce better learning outcomes.
References
Association to Advance Collegiate Schools of Business (AACSB). (2018). Eligibility Procedures and Accreditation Standards for Accounting Accreditation. Retrieved from https://www.aacsb.edu/-/media/aacsb/docs/accreditation/accounting/standards-and-tables/2018-accounting-standards.ashx?la=en&hash=8DCDA6CE3B0CEF6AB82D39CBF53995DA96111196
Anastasiou. L. G. C. (2015). Ensinar, aprender, apreender e processos de ensinagem. In Anastasiou. L. G. C.; Alves, L. P. (Org.). Processos de ensinagem na universidade: pressupostos para as estratégias de trabalho em aula (10. ed.) Joinville: Univille.
Bacich, L., & Moran, J. (2018). Metodologias Ativas para uma Educação Inovadora: Uma Abordagem Teórico-Prática. Penso.
Berbel, N. A. N. (2011). As metodologias ativas e a promoção da autonomia de estudantes Active methodologies and the nurturing of students’ autonomy. Semina: Ciências Sociais e Humanas, 32(1), 25–40. https://doi.org/10.5433/1679-0359.2011v32n1p25
Berwig, C. G., Cunha, J. V. A. da, Teodoro, J. D., & Colauto, R. D. (2013). Estratégias de ensino-aprendizagem nos cursos de Pedagogia e Ciências Contábeis Strategies for teaching and learning in bachelor degree of Pedagogy and Accounting. In Revista da FAE, 16(2). Retrieved from https://revistafae.fae.edu/revistafae/article/view/143
Coyne, J. G., Coyne, E. M., & Walker, K. B. (2016). A Model to Update Accounting Curricula for Emerging Technologies. Journal of Emerging Technologies in Accounting, 13(1), 161–169. https://doi.org/10.2308/jeta-51396
Cunningham, L. M., & Stein, S. E. (2018). Using Visualization Software in the Audit of Revenue Transactions to Identify Anomalies. Issues in Accounting Education, 33(4), 33–46. https://doi.org/10.2308/iace-52146
Debald, B. (2020). Metodologias Ativas no Ensino Superior: o protagonismo do aluno. Penso.
Demchenko, Y., Grosso, P., de Laat, C., & Membrey, P. (2013). Addressing big data issues in Scientific Data Infrastructure. 2013 International Conference on Collaboration Technologies and Systems (CTS), 48–55. https://doi.org/10.1109/CTS.2013.6567203
Diesel, A., Baldez, A., & Martins, S. (2017). Os princípios das metodologias ativas de ensino: uma abordagem teórica. Revista Thema, 14(1), 268–288. https://doi.org/10.15536/thema.14.2017.268-288.404
Dzuranin, A. C., Jones, J. R., & Olvera, R. M. (2018). Infusing data analytics into the accounting curriculum: A framework and insights from faculty. Journal of Accounting Education, 43, 24–39. https://doi.org/10.1016/J.JACCEDU.2018.03.004
Earley, C. E. (2015). Data analytics in auditing: Opportunities and challenges. Business Horizons, 58(5), 493–500. https://doi.org/10.1016/j.bushor.2015.05.002
Enget, K., Saucedo, G. D., & Wright, N. S. (2017). Mystery, Inc.: A Big Data case. Journal ofAccounting Education, 38, 9–22. https://doi.org/10.1016/J.JACCEDU.2016.12.003
Filatro, A., & Cavalcanti, C. C. (2018). Metodologias Inovativas na educação presencial, a distância e corporativa (1o ed). Saraiva Educação.
Gartner. (2019). Reviews for Analytics and Business Intelligence Platforms. 2019. Retrieved from: https://www.gartner.com/reviews/market/analytics-business-intelligence-platforms
Hoelscher, J., & Mortimer, A. (2018). Using Tableau to visualize data and drive decision-making. Journal of Accounting Education, 44, 49–59. https://doi.org/10.1016/j.jaccedu.2018.05.002
Igou, A., & Coe, M. (2016). Vistabeans coffee shop data analytics teaching case. Journal of Accounting Education, 36, 75–86. https://doi.org/10.1016/j.jaccedu.2016.05.004
Ikeda, A. A., Veludo-de-Oliveira, T. M., & Campomar, M. C. (2005). A tipologia do método do caso em administração: usos e aplicações. O & S – Organizações & Sociedade, 12(34), 141-159. https://doi.org/10.1590/S1984-92302005000300009
Ikeda, A. A., Veludo-de-Oliveira, T. M., & Campomar, M. C. (2007). O método do caso no ensino de marketing. Revista de Administração Contemporânea (RAC), 1(3), 52-68. Retrieved from http://www.spell.org.br/documentos/ver/30811/o-metodo-do-caso-no-ensino-de-marketing/i/pt-br
Jakka, S. R., Mantha, S. R. (2012). Case study method of teaching in management education. Journal of Business Management & Social Sciences Research, 1(3), 13-16. Retrieved from https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.402.7305&rep=rep1&type=pdf
Janvrin, D. J., Raschke, R. L., & Dilla, W. N. (2014). Making sense of complex data using interactive data visualization. https://doi.org/10.1016/j.jaccedu.2014.09.003
Janvrin, D. J., & Watson, M. W. (2017). “Big Data”: A new twist to accounting. Journal of Accounting Education, 38, 3–8. https://doi.org/10.1016/J.JACCEDU.2016.12.009
Kokina, J., Pachamanova, D., & Corbett, A. (2017). The role of data visualization and analytics in performance management: Guiding entrepreneurial growth decisions. Journal of Accounting Education, 38, 50–62. https://doi.org/10.1016/j.jaccedu.2016.12.005
Leal, E. A., & Borges, M. de P. P. (2016). Estratégias de ensino aplicadas na área da contabilidade gerencial: um estudo com discentes do curso de ciências contábeis. Revista Ambiente Contábil, 8(2). Retrieved from https://periodicos.ufrn.br/ambiente/article/view/8186/6374
Madsen, P. E. (2020). Research Initiatives in Accounting Education: Transforming Today's Students into Accounting Professionals. Issues in Accounting Education, 35(4), 35-46. https://doi.org/10.2308/ISSUES-2020-016
Masetto, M. T. (2012). Competência pedagógica do professor universitário (2 ed.) Summus.
McKinney, E., Yoos II, C. J., & Snead, K. (2017). The need for ‘skeptical’ accountants in the era of Big Data. Journal of Accounting Education, 38, 63–80. https://doi.org/10.1016/j.jaccedu.2016.12.007
Miranda, A. B. de. (2017). O estudo é dirigido, mas o aluno é o piloto! In Leal, E. A., Miranda, G. J., & Casa Nova, S. P. de. Revolucionando a sala de aula: como envolver o estudante aplicando as técnicas de metodologias ativas de aprendizagem. São Paulo: Gen Atlas.
Mitre, S. M., Siqueira-Batista, R., Girardi-de-Mendonça, J. M., Morais-Pinto, N. M. de, Meirelles, C. de A. B., Pinto-Porto, C., Moreira, T., & Hoffmann, L. M. A. (2008). Metodologias ativas de ensino-aprendizagem na formação profissional em saúde: debates atuais. Ciência & Saúde Coletiva, 13(suppl 2), 2133–2144. https://doi.org/10.1590/S1413-81232008000900018
Nagib, L. de R. C. (2018). Relação entre metodologias ativas, ciclo de vida docente e qualificação docente no ensino de graduação em contabilidade. (Master’s thesis). Universidade Federal de Uberlândia. https://doi.org/10.14393/ufu.di.2018.1343
Nasu, V. H., Nogueira, D. R., Albertin, E. A., & Marques, C. (2019). Too Big to Ignore: Lato Sensu Business Students’ Perceptions on an Accounting Big Data Case. Future Studies Research Journal: Trends and Strategies, 11(3), 305-329. https://doi.org/10.24023/FutureJournal/2175-5825/2019.v11i3.464
Nogueira, D. R., Albertin, E. A., Nasu, V. H., & Marques, C. (2020). Big Data no ensino de Contabilidade: uma experiência com estudantes de pós-graduação Lato Sensu. Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ, 25(2), 35-52. https://doi.org/10.12979/rcmccuerj.v25i2.59394
Pathways Commission. (2012). Charting a National Strategy for the Next Generation of Accountants, 1–140. https://aaahq.org/Pathways-Commission
Piletti, N. (2003). Sociologia da Educação. 18ª ed. São Paulo: Ática.
R Core Team. (2019) R: A language and environment for statistical computing. R Foundationfor Statistical Computing, Vienna, Austria. Retrieved from https://www.R-project.org/
Rocha Neto, I., Silva, A. O., Leal, E. A. Metodologias Ativas de Aprendizagem aplicada no Curso de Ciências Contábeis. Anais do Congresso UnB de Contabilidade e Governança, Brasília, DF, Brasil, 4. Retrieved from https://conferencias.unb.br/index.php/ccgunb/4CCGUnB/paper/view/11299/2207
Ryan, L. (2016). Data visualization as a core competency. The Visual Imperative, 221–242. https://doi.org/10.1016/B978-0-12-803844-4.00011-X
Sledgianowski, D., Gomaa, M., & Tan, C. (2017). Toward integration of Big Data, technology and information systems competencies into the accounting curriculum. Journal of Accounting Education, 38, 81–93. https://doi.org/10.1016/j.jaccedu.2016.12.008
Smith, M. (2014). Research methods in accounting (3 ed). Sage.
Soares, J. M. M. V., Souza, A. N. M. de, Azevedo, Y. G. P., Araujo, A. O., & Lima, D. H. S. de. (2019). Metodologias ativas de ensino: Evidências da aplicação do método de caso nos cursos de ciências contábeis e administração. Revista Mineira de Contabilidade, 20(3), 92–103. https://doi.org/10.21714/2446-9114rmc2019v20net07
Syed, A. R., Gillela, K., & Venugopal, C. (2013). The Future Revolution on Big Data. In International Journal of Advanced Research in Computer and Communication Engineering (Vol. 2). www.ijarcce.com
Taurion, C. (2013). Big Data. Rio de Janeiro: Brasport.
Vendramin, E. de O. (2018). Criando caso: análise do método do caso como estratégia pedagógica no ensino superior da contabilidade. (Doctoral dissertation). https://doi.org/10.11606/T.96.2018.tde-18092018-091857
Warren, J. D., Moffitt, K. C., & Byrnes, P. (2015). How Big Data Will Change Accounting. Accounting Horizons, 29(2), 397–407. https://doi.org/10.2308/acch-51069
Weirich, T. R., Tschakert, N., & Kozlowski, S. (2018). Teaching Data Analytics Skills in Auditing Classes Using Tableau. Journal of Emerging Technologies in Accounting, 15(2), 137–150. https://doi.org/10.2308/jeta-52264
Worley, K. (2011). Educating College Students of the Net Generation. Adult Learning, 22(3), 31–39. https://doi.org/10.1177/104515951102200305
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Revista Gestão Universitária na América Latina - GUAL

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
O autor transfere todos os direitos autorais do artigo para a Revista Gestão Universitária na América Latina - GUAL, sendo vedada qualquer reprodução, total ou parcial, em qualquer meio de divulgação, impresso ou eletrônico, sem que a prévia e necessária autorização seja solicitada e, se obtida, fará constar o competente registro e agradecimento à Revista.
Os artigos publicados neste periódico estão sob licença: Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0).
