{"id":"https://openalex.org/W4328114463","doi":"https://doi.org/10.1111/acfi.13084","title":"Critical analysis of integration of ICT and data analytics into the accounting curriculum: A multidimensional perspective","display_name":"Critical analysis of integration of ICT and data analytics into the accounting curriculum: A multidimensional perspective","publication_year":2023,"publication_date":"2023-03-20","ids":{"openalex":"https://openalex.org/W4328114463","doi":"https://doi.org/10.1111/acfi.13084"},"language":"en","primary_location":{"id":"doi:10.1111/acfi.13084","doi":"https://doi.org/10.1111/acfi.13084","is_oa":true,"landing_page_url":"https://doi.org/10.1111/acfi.13084","pdf_url":null,"source":{"id":"https://openalex.org/S4210171597","display_name":"Accounting and Finance","issn_l":"0810-5391","issn":["0810-5391","1467-629X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting &amp; Finance","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.1111/acfi.13084","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5103217391","display_name":"Jacqueline L. Birt","orcid":"https://orcid.org/0000-0003-1091-2006","observed_orcids":["https://orcid.org/0000-0003-1091-2006","https://orcid.org/0000-0002-5603-9284","https://orcid.org/0009-0009-3407-8598"]},"institutions":[{"id":"https://openalex.org/I177877127","display_name":"The University of Western Australia","ror":"https://ror.org/047272k79","country_code":"AU","type":"education","lineage":["https://openalex.org/I177877127"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Jacqueline Birt","raw_affiliation_strings":["UWA Business School, The University of Western Australia, Crawley, WA, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UWA Business School, The University of Western Australia, Crawley, WA, Australia","institution_ids":["https://openalex.org/I177877127"]}]},{"author_position":"middle","author":{"id":null,"display_name":"Maryam Safari","orcid":"https://orcid.org/0000-0003-3233-9474","observed_orcids":["https://orcid.org/0000-0003-3233-9474"]},"institutions":[{"id":"https://openalex.org/I82951845","display_name":"RMIT University","ror":"https://ror.org/04ttjf776","country_code":"AU","type":"education","lineage":["https://openalex.org/I82951845"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Maryam Safari","raw_affiliation_strings":["School of Accounting, RMIT University, Melbourne, Vic, Australia"],"raw_orcid":"https://orcid.org/0000-0003-3233-9474","affiliations":[{"raw_affiliation_string":"School of Accounting, RMIT University, Melbourne, Vic, Australia","institution_ids":["https://openalex.org/I82951845"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5068509849","display_name":"Vicente Bicudo de Castro","orcid":"https://orcid.org/0000-0002-1453-6733","observed_orcids":["https://orcid.org/0000-0002-1453-6733"]},"institutions":[{"id":"https://openalex.org/I149704539","display_name":"Deakin University","ror":"https://ror.org/02czsnj07","country_code":"AU","type":"education","lineage":["https://openalex.org/I149704539"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Vincent Bicudo de Castro","raw_affiliation_strings":["Deakin Business School, Deakin University, Geelong, Vic, Australia"],"raw_orcid":"https://orcid.org/0000-0002-1453-6733","affiliations":[{"raw_affiliation_string":"Deakin Business School, Deakin University, Geelong, Vic, Australia","institution_ids":["https://openalex.org/I149704539"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5068509849"],"corresponding_institution_ids":["https://openalex.org/I149704539"],"apc_list":{"value":3140,"currency":"USD","value_usd":3140},"apc_paid":{"value":3140,"currency":"USD","value_usd":3140},"fwci":17.9948,"has_fulltext":false,"cited_by_count":31,"citation_normalized_percentile":{"value":0.99143796,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":100},"biblio":{"volume":"63","issue":"4","first_page":"4037","last_page":"4063"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13034","display_name":"Information Systems Education and Curriculum Development","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T12671","display_name":"Management and Marketing Education","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1405","display_name":"Management of Technology and Innovation"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-curriculum","display_name":"accounting curriculum","score":0.6869999766349792},{"id":"https://openalex.org/keywords/information-and-communication-technologies","display_name":"information and communication technologies","score":0.8880000114440918},{"id":"https://openalex.org/keywords/data-analytics","display_name":"data analytics","score":0.8700000047683716},{"id":"https://openalex.org/keywords/ict-skills","display_name":"ICT skills","score":0.8190000057220459},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.7369999885559082},{"id":"https://openalex.org/keywords/curriculum-development","display_name":"curriculum development","score":0.7990000247955322},{"id":"https://openalex.org/keywords/accounting-academics","display_name":"accounting academics","score":0.41999998688697815},{"id":"https://openalex.org/keywords/industry-needs","display_name":"industry needs","score":0.4440000057220459}],"concepts":[{"id":"https://openalex.org/C47177190","wikidata":"https://www.wikidata.org/wiki/Q207137","display_name":"Curriculum","level":2,"score":0.7630854845046997},{"id":"https://openalex.org/C67363961","wikidata":"https://www.wikidata.org/wiki/Q5268834","display_name":"Information and Communications Technology","level":2,"score":0.6328117251396179},{"id":"https://openalex.org/C45504901","wikidata":"https://www.wikidata.org/wiki/Q935222","display_name":"Syllabus","level":2,"score":0.6220302581787109},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5934622287750244},{"id":"https://openalex.org/C79158427","wikidata":"https://www.wikidata.org/wiki/Q485396","display_name":"Analytics","level":2,"score":0.5750092267990112},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.4526689648628235},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.30825287103652954},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.30177485942840576},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3005121946334839},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.29303473234176636},{"id":"https://openalex.org/C19417346","wikidata":"https://www.wikidata.org/wiki/Q7922","display_name":"Pedagogy","level":1,"score":0.2664124369621277},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.15883669257164001}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.1111/acfi.13084","doi":"https://doi.org/10.1111/acfi.13084","is_oa":true,"landing_page_url":"https://doi.org/10.1111/acfi.13084","pdf_url":null,"source":{"id":"https://openalex.org/S4210171597","display_name":"Accounting and Finance","issn_l":"0810-5391","issn":["0810-5391","1467-629X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting &amp; Finance","raw_type":"journal-article"},{"id":"pmh:oai:pure.atira.dk:publications/9a92d748-628b-4b3e-8097-bc0c2e59df4f","doi":null,"is_oa":true,"landing_page_url":"https://researchoutput.csu.edu.au/en/publications/9a92d748-628b-4b3e-8097-bc0c2e59df4f","pdf_url":null,"source":{"id":"https://openalex.org/S7407055442","display_name":"Charles Sturt University Research Output (CRO)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Birt, J, Safari, M & de Castro, V B 2023, 'Critical analysis of integration of ICT and data analytics into the accounting curriculum : A multidimensional perspective', Accounting and Finance, vol. 63, no. 4, pp. 4037-4063. https://doi.org/10.1111/acfi.13084","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:figshare.com:article/22545847","doi":null,"is_oa":true,"landing_page_url":"https://figshare.com/articles/journal_contribution/Critical_analysis_of_integration_of_ICT_and_data_analytics_into_the_accounting_curriculum_A_multidimensional_perspective/22545847","pdf_url":null,"source":{"id":"https://openalex.org/S4377196282","display_name":"Figshare","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210132348","host_organization_name":"Figshare (United Kingdom)","host_organization_lineage":["https://openalex.org/I4210132348"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Text"},{"id":"pmh:oai:figshare.com:article/27571563","doi":null,"is_oa":true,"landing_page_url":"https://figshare.com/articles/journal_contribution/Critical_analysis_of_integration_of_ICT_and_data_analytics_into_the_accounting_curriculum_A_multidimensional_perspective/27571563","pdf_url":null,"source":{"id":"https://openalex.org/S4377196282","display_name":"Figshare","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210132348","host_organization_name":"Figshare (United Kingdom)","host_organization_lineage":["https://openalex.org/I4210132348"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Text"},{"id":"pmh:oai:pure.atira.dk:openaire/1f6283e3-3321-42b2-9d28-d9076b91d5c9","doi":null,"is_oa":true,"landing_page_url":"https://www.scopus.com/pages/publications/85150926167","pdf_url":null,"source":{"id":"https://openalex.org/S4306402492","display_name":"UWA Profiles and Research Repository (UWA)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I177877127","host_organization_name":"The University of Western Australia","host_organization_lineage":["https://openalex.org/I177877127"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Birt, J, Safari, M & de Castro, V B 2023, 'Critical analysis of integration of ICT and data analytics into the accounting curriculum : A multidimensional perspective', Accounting and Finance, vol. 63, no. 4, 13048, pp. 4037-4063. https://doi.org/10.1111/acfi.13084","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.1111/acfi.13084","doi":"https://doi.org/10.1111/acfi.13084","is_oa":true,"landing_page_url":"https://doi.org/10.1111/acfi.13084","pdf_url":null,"source":{"id":"https://openalex.org/S4210171597","display_name":"Accounting and Finance","issn_l":"0810-5391","issn":["0810-5391","1467-629X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting &amp; Finance","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Quality education","score":0.9901999831199646,"id":"https://metadata.un.org/sdg/4"}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320314496","display_name":"CPA Australia","ror":"https://ror.org/00rrhnr97"}],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":55,"referenced_works":["https://openalex.org/W1556096184","https://openalex.org/W1597664530","https://openalex.org/W1820801730","https://openalex.org/W1925613010","https://openalex.org/W1972195228","https://openalex.org/W1973817450","https://openalex.org/W1988010921","https://openalex.org/W2027032888","https://openalex.org/W2042276056","https://openalex.org/W2061248914","https://openalex.org/W2080597390","https://openalex.org/W2088535455","https://openalex.org/W2093931842","https://openalex.org/W2117744296","https://openalex.org/W2123529087","https://openalex.org/W2139233264","https://openalex.org/W2141287563","https://openalex.org/W2143273827","https://openalex.org/W2150533597","https://openalex.org/W2152136804","https://openalex.org/W2162193110","https://openalex.org/W2168436460","https://openalex.org/W2270297330","https://openalex.org/W2509993493","https://openalex.org/W2625464253","https://openalex.org/W2771690381","https://openalex.org/W2796366280","https://openalex.org/W2797903672","https://openalex.org/W2808576795","https://openalex.org/W2895420378","https://openalex.org/W2899108003","https://openalex.org/W2923296811","https://openalex.org/W2934302500","https://openalex.org/W2941219861","https://openalex.org/W2944580602","https://openalex.org/W2946616119","https://openalex.org/W2952342634","https://openalex.org/W2960630842","https://openalex.org/W2969625533","https://openalex.org/W3002483259","https://openalex.org/W3012534108","https://openalex.org/W3034777264","https://openalex.org/W3040321102","https://openalex.org/W3041649336","https://openalex.org/W3044441371","https://openalex.org/W3080499451","https://openalex.org/W3126286790","https://openalex.org/W3130533352","https://openalex.org/W3158002984","https://openalex.org/W3189161992","https://openalex.org/W3213839458","https://openalex.org/W4247625731","https://openalex.org/W4296232960","https://openalex.org/W4307722713","https://openalex.org/W6755439393"],"related_works":["https://openalex.org/W4286602797","https://openalex.org/W4392364843","https://openalex.org/W7046301469","https://openalex.org/W3095745697","https://openalex.org/W4387164612","https://openalex.org/W7215711558","https://openalex.org/W2801077580","https://openalex.org/W4319159941","https://openalex.org/W2974338333","https://openalex.org/W4388986838"],"abstract_inverted_index":{"Abstract":[0],"Undertaking":[1],"a":[2],"multistage":[3],"qualitative":[4],"approach,":[5],"this":[6],"study":[7],"explores":[8],"the":[9,22,40,48,77,92,99,106,113,125,157,160],"accounting":[10,29,41,67,93,103,154],"profession's":[11],"demands":[12],"for":[13,124],"information":[14],"communication":[15],"technology":[16],"(ICT)":[17],"skills":[18,38],"as":[19,21],"well":[20],"opportunities,":[23],"challenges":[24,120],"and":[25,35,55,65,73,88,105,121,132,143,156],"influential":[26],"factors":[27],"that":[28,150],"academics":[30,142],"encounter":[31],"in":[32,39,91,146],"embedding":[33,86],"ICT":[34,87,109,131],"data":[36,89,116,133],"analytics":[37,90,134],"curriculum.":[42,94],"We":[43],"employ":[44],"content":[45],"analysis":[46],"of":[47,51,69,76,115,127,159],"course":[49],"syllabi":[50],"all":[52],"major":[53],"Australian":[54],"New":[56],"Zealand":[57],"universities":[58],"using":[59],"term":[60],"frequency\u2010inverse":[61],"document":[62],"frequency":[63],"(TF\u2010IDF),":[64],"survey":[66],"heads":[68],"departments":[70],"(or":[71],"equivalents)":[72],"interview":[74],"members":[75],"industry.":[78],"Our":[79],"findings":[80,96],"reveal":[81],"diverse":[82],"pedagogical":[83],"approaches":[84],"to":[85,130,141,153],"The":[95],"also":[97],"portray":[98],"gap":[100],"between":[101],"university":[102],"curricula":[104],"professional":[107],"bodies'":[108],"competencies":[110],"requirements":[111],"at":[112],"point":[114],"collection.":[117],"As":[118],"such,":[119],"future":[122,158],"opportunities":[123],"integration":[126],"topics":[128],"related":[129],"are":[135,151],"identified,":[136],"which":[137],"should":[138],"be":[139],"beneficial":[140],"practitioners":[144],"interested":[145],"future\u2010oriented":[147],"curriculum":[148],"designs":[149],"fundamental":[152],"graduates":[155],"profession.":[161]},"counts_by_year":[{"year":2026,"cited_by_count":11},{"year":2025,"cited_by_count":9},{"year":2024,"cited_by_count":9},{"year":2023,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2023-03-22T00:00:00"}
