Adoption of Big Data Analytics (BDA) within accounting education: insights from Malaysian universities

It is crucial for future accountants to be well equipped with Big Data knowledge and skills to enable them to facilitate data-driven decision-making processes. Universities need to ensure that future accountants are well prepared for employment by incorporating Big Data Analytics (BDA) within their accounting curriculum. However, knowledge on the adoption of BDA within universities is still largely unexplored particularly in Malaysia. Further investigation is needed to determine the specific BDA knowledge and skills to be included in university accounting curriculum. Additionally, there is a need to investigate the specific challenges that hinder the effective adoption of BDA among universities. Therefore, the main objective of this research is to generate insights into the BDA adoption process, knowledge and skills required as well as challenges faced by selected universities in Malaysia. Data was collected using semi-structured interviews with eleven educators from public and private universities as well as five accounting practitioners. The data was analysed using thematic analysis and facilitated by Atlas.ti software. Key findings indicate that all selected public universities have progressed in their adoption stages while the private universities experience little or no adoption. Furthermore, foundation level BDA knowledge and related software are essential for future accountants. Finally, three main challenges were identified consisting of lack of expertise, the need for continuous updating and theory-practice gap. This research has several implications. It provides current evidence on the adoption of BDA within accounting curriculum that contributes to the body of knowledge by using Rogers Diffusion of Innovation Theory.