Usage of active methodologies when teaching Big Data and Data Analytics (BD/DA): an analysis from the perspective of accounting students

Authors

DOI:

https://doi.org/10.5007/1983-4535.2023.e90866

Keywords:

Active learning, Big data, Data Analytics, Data analysis, Accounting

Abstract

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.

Author Biographies

Elvis Araujo Albertin, Unopar-Kroton

Docente do Curso de Ciências Contábeis (Unopar-Kroton)

Claudio Marques

Docente Adjunto do Departamento de Ciências Contábeis (UEM)

Daniel Ramos Nogueira, Docente Adjunto da Universidade Estadual de Londrina (UEL)Doutorado em Controladoria e Contabilidade (FEA-USP)

Doutor em Controladoria e Contabilidade (USP)

Mestre em Contabilidade (UFPR)

Docente do Curso de Ciências Contábeis (UEL)

Universidade Estadual de Londrina | Departamento de Ciências Contábeis

Londrina | Paraná | Brasil

Vitor Hideo Nasu, Faculdade de Economia, Administração e Contabilidade (FEA-USP)

Doutorando em Controladoria e Contabilidade (FEA-USP)

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Published

2023-03-03

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Artigos