Advanced Data Analytics in Accounting (ADA)

BUS 438 Syllabus (subject to revision)

syllabus

2025-4 Summer

Subject to revision

Contact information

Course description

The Advanced Data Analytics in Accounting (ADA) course offers an in-depth exploration of how data analytics can be applied in accounting. Students will learn advanced data analysis, forecasting, and visualization techniques and understand how these skills translate to informed decision-making in a business context. The course emphasizes practical applications, ethical considerations, and the latest technology trends.

Prerequisites

  • BUS 330A: Intermediate Accounting I
  • BUS 320: Business Data Analysis and Interpretation

Course format

  • This is an asynchronous course.

Course materials

  • Excel (free for enrolled students) and R and R packages (free) are the primary software tools used in this course.
  • Posit Cloud (free) is used for R.
  • Open-source books and other materials are used in this course.
  • AI tools (free to enrolled students) are used in this course.

Learning objectives

Topic 1: Introduction to the course

  • Evaluate the impact of data analytics on modern accounting practices
  • Apply critical thinking frameworks to accounting data problems
  • Identify ethical considerations in accounting data analytics
  • Formulate relevant questions for accounting data analysis
  • Explain how bias affects data-driven decision-making in accounting

Topic 2: Introduction to R and Accounting Data Analytics

  • Create Posit Cloud account
  • Import and explore accounting datasets using tidyverse packages
  • Create basic data visualizations with ggplot2
  • Apply data transformation techniques using dplyr

Topic 3: Data preparation/manipulation

  • Implement ETL principles to prepare accounting data for analysis
  • Apply data cleaning techniques to address common data quality issues
  • Transform raw accounting data into analysis-ready formats
  • Design controls to ensure data completeness, accuracy, and validity
  • Construct datasets by joining multiple accounting data sources

Topic 4: Data Visualization

  • Design effective visualizations for financial and accounting data
  • Compare visualization methods for different accounting scenarios
  • Create interactive dashboards to communicate financial insights
  • Identify and correct misleading elements in financial visualizations

Topic 5: Data Governance/Management/Relationships

  • Design a data governance framework for accounting information
  • Evaluate data models for appropriate controls and integrity
  • Implement referential integrity in accounting database designs
  • Assess legal and ethical implications of accounting data management
  • Create data dictionaries for accounting information systems

Topic 6: Data Mining - clustering

  • Apply clustering techniques to identify patterns in financial data
  • Interpret cluster analysis results for audit planning
  • Implement k-means clustering to identify unusual transactions
  • Evaluate the effectiveness of different clustering approaches
  • Design clustering solutions for fraud detection and risk assessment

Topic 7: Data Mining - regression

  • Develop regression models to forecast financial outcomes
  • Apply time series analysis to accounting data
  • Interpret residual analysis to identify financial anomalies
  • Evaluate regression model performance for accounting applications
  • Design regression-based analytical procedures for auditing

Topic 8: Data Mining - classification

  • Build classification models to predict financial outcomes
  • Implement decision trees for audit risk assessment
  • Evaluate model performance using appropriate metrics
  • Apply random forest algorithms to detect accounting anomalies
  • Design classification workflows for accounting applications

Topic 9: Communicating results - KPI Dashboard for CFO

  • Design KPI dashboards tailored to CFO information needs
  • Create visualizations of key financial performance metrics
  • Implement interactive financial analysis tools
  • Develop cash flow and liquidity monitoring systems
  • Design data-driven strategic decision support tools

Topic 10: Communicating results - KPI Dashboard for AR Manager

  • Develop accounts receivable performance dashboards
  • Create aging analysis visualizations and metrics
  • Design customer payment analytic tools
  • Implement collections efficiency monitoring systems
  • Build credit risk assessment and forecasting models

Topic 11: Communicating results - KPI Dashboard for Controller

  • Design compliance monitoring dashboards
  • Create financial reporting analytics systems
  • Implement internal control effectiveness metrics
  • Develop month-end close process analytics
  • Build exception reporting and anomaly detection tools

Topic 12: Communicating results - KPI Dashboard for CEO

  • Design integrated business performance scorecards
  • Select and visualize strategic KPIs for executive decision-making
  • Implement competitive benchmarking analytics
  • Create shareholder value metrics dashboards
  • Develop long-term trend analysis and forecasting tools

Schedule

Topic
1: Introduction to the course
2: Introduction to R and Accounting Data Analytics
3: Data preparation/manipulation
4: Data Visualization
5: Data Governance/Management/Relationships
6: Data Mining- clustering
7: Data Mining - regression
8: Data Mining - classification
9: Communicating results - KPI Dashboard for CFO
10: Communicating results - KPI Dashboard for AR Manager
11: Communicating results - KPI Dashboard for Controller
12: Communicating results - KPI Dashboard for CEO

Grading

There are 1000 possible points in the course. Your total points will determine your grade.

Grade Points
A 950
A- 900
B+ 870
B 830
B- 800
C+ 770
C 730
C- 700
D+ 670
D 600

Discussions - 50 points

  • There are two graded discussion.

Quizzes - 500 points

  • There are 12 quizzes. Each quiz is worth 50 points.
  • Your two lowest scores will be dropped (max points = 10 x 50 = 500).
  • Questions will be short-answer, numerical, and multiple-choice.
  • You can attempt each quiz twice, and you will receive the highest grade scored.

Assignments (links to your blog) - 450 points

  • For each topic, 2-12, provide the link to your blog (assignment)
  • Each submission (assignment) is worth 50 points.
  • Your two lowest scores will be dropped (max points = 9 x 50 = 450).

In general, late submissions will not be accepted. If you need an extension because of hardships related to illness or family concerns, please let me know as soon as possible and provide documentation if possible. The most important thing you can do is communicate with me so I can work with you to determine your options for success.

University Policies

You should be aware of important University policies, such as the add/drop policy; cheating and plagiarism policy, grade appeal procedures; accommodations for students with disabilities and the diversity vision statement.

Dropping and Adding

Students are responsible for understanding the policies and procedures about add/drops, academic renewals, etc. How to Register has step-by-step instructions, important deadlines and penalties for adding and dropping classes.

Campus Policy on Disability Access for Students

If you are a student with a disability and think you may need academic accommodations, please contact Disability Services for Students (DSS), located in Salazar Hall, Room 1049, Voice: (707) 664-2677, TTY/TDD: (707) 664-2958, as early as possible to avoid a delay in receiving accommodation services. Use of DSS services, including testing accommodations, requires prior authorization by DSS in compliance with university policies and procedures. See SSU’s policy on Disability Access for Students.

Academic Integrity

Students should be familiar with the University’s Cheating and Plagiarism Policy. Your commitment to learning, as evidenced by your enrollment at Sonoma State University and the University’s policy, requires you to be honest in all your academic coursework. Instances of academic dishonesty will not be tolerated. Cheating on exams or plagiarism (presenting the work of another as your own or using another person’s ideas without giving proper credit) will result in a failing grade and sanctions by the University. For this class, all assignments are to be completed by the individual student unless otherwise specified.

Recording

Students may not record (audio or video) in this class except under ADA accommodations. Any recordings made in connection with a disability accommodation are for the student’s personal academic use only and may not be distributed in any manner to any other individual.

University services

Counseling and Psychological Services (CAPS)

CAPS is a unit of the Division of Student Affairs of Sonoma State University. It CAPS offers confidential counseling to students experiencing personal problems that interfere with their academic progress, career, or well-being. The CAPS website provides information only. If you would like to talk with someone or make an appointment, please call (707) 664-2153 between 8 a.m. and 5:00 p.m., Monday through Friday, during the academic year.

Basic Needs

We learn as whole people. To learn effectively, you must have basic security: a roof over your head, a safe place to sleep, and enough food to eat. If you are having trouble with any of those things, please visit Student Affairs’ Basic Needs webpage for resources to support your well-being inside and outside the classroom.

Belonging

Our class is a place where everyone is welcome and valued. We are committed to fostering an inclusive environment where all students feel a sense of belonging. Your unique perspectives and experiences are essential to the richness of our learning community. Please feel free to share your thoughts and ideas; know they will be respected and appreciated.

Religious Observances

The observance of religious holidays (activities observed by a religious group of which a student is a member) and cultural practices reflect diversity. As your instructor, I am committed to providing equivalent educational opportunities to students of all belief systems. At the beginning of the semester, you should review the course requirements to identify foreseeable conflicts with assignments, exams, or other required attendance. If possible, please contact me (your course coordinator/s) within the first two weeks of the first class meeting to allow time for us to discuss and make fair and reasonable adjustments to the schedule and/or tasks.

Fires and/or power outages

Sonoma County has seen increased fire activity and public safety power outages that have intermittently impacted campus operations since 2017. If we experience a similar disruption to our course this semester, I will email the class within 24 hours of the disruption to discuss potential changes to assignments, due dates, or readings. If the disruption continues for more than one week of our regular class meetings, I will subsequently follow up every week. Please sign up to receive university emergency alerts by texting SSUALERTS to 67283.