Yassin, Mohammed M.; Toumeh, Ahmad A.
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Inno a i e app oaches o accoun ing educa ion:
inco po a ing business in elligence ools
Cogen Business & Managemen
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Inno a i e app oaches o accoun ing educa ion:
inco po a ing business in elligence ools
Mohammed M. Yassin & Ahmad A. Toumeh
To ci e his a icle: Mohammed M. Yassin & Ahmad A. Toumeh (2024) Inno a i e app oaches
o accoun ing educa ion: inco po a ing business in elligence ools, Cogen Business &
Managemen , 11:1, 2414851, DOI: 10.1080/23311975.2024.2414851
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In o ma Ion & echnology managemen | esea ch a Icle
Cogen Business & ManageMen
2024, VoL. 11, no. 1, 2414851
Inno a i e app oaches o accoun ing educa ion: inco po a ing
business in elligence ools
mohammed m. yassin and ahmad a. oumeh
Facul y o Business, al-Zay oonah uni e si y o Jo dan, amman, Jo dan
ABSTRACT
his s udy explo es inno a i e app oaches o accoun ing educa ion by inco po a ing
business in elligence (BI) ools. Wi h he apid ad ancemen o echnology and inc easing
complexi y o business ope a ions, adi ional accoun ing educa ion me hods a e being
challenged o keep pace wi h indus y demands. a o al o 395 ques ionnai es we e
dis ibu ed o p o essional accoun an s and academic s a membe s. Da a analysis en ailed
bo h desc ip i e and in e en ial s a is ics. he analysis e ealed dis inc insigh s in o he
pe cep ions o inco po a ing BI ools in o accoun ing cu icula. In eg a ion o BI ools in
accoun ing educa ion assu es ans o ma i e e ec s, as highligh ed by posi i e esponses
ega ding cu iculum adap a ion, skills, and compe encies as well as ca ee ans o ma ion.
u he mo e, disc epancies be ween academics and p o essionals in esea ch ocus con i m
he need o u he in es iga ion in o BI-based accoun ing. his s udy shows he
signi icance o BI ools in accoun ing educa ion o academics, highligh ing he need o
upda e cu icula o inco po a e hese ad ancemen s. his emphasizes he pi o al ole ha
BI echnology plays in ad ancing accoun ing p ac ices. consequen ly, eaching me hods
and cou se ma e ials should e ol e o enhance s uden s’ skills and inc ease hei
employabili y, he eby con ibu ing o a mo e compe i i e wo k o ce.
1. In oduc ion
echnology adop ion has become a c i ical d i e o success and compe i i eness ( allman e al., 2018;
oumeh, 2022). accoun ing p ocedu es ha e been ans o med by he exponen ial g ow h o da a and
he in oduc ion o business in elligence (BI) ools, which ha e ans o med how inancial in o ma ion is
p ocessed, e alua ed, and u ilized. hese inno a ions ha e p omp ed a pa adigm shi in accoun ing edu-
ca ion o ensu e ha u u e accoun an s possess he skills and knowledge equi ed o su i e in his
da a-d i en e a ( u e al., 2021).
accoun ing educa ion has adi ionally concen a ed on undamen al p inciples and manual p ocesses,
p epa ing s uden s o p o essions ha equen ly equi e epe i i e wo k (sido o a e al., 2019). howe e ,
he inco po a ion o business in elligence echnologies can enable accoun an s o wo k quickly wi h
massi e amoun s o da a and d aw meaning ul insigh s, esul ing in be e decision-making ( oumeh,
2024). Because o he possible impac o BI ools on accoun ing educa ion, he cu iculum mus be eas-
sessed and es uc u ed o mee he changing p o essional demands o he p o ession (hannan, 2023).
he mo i a ion o his s udy de i es om he u gen need o academia o keep up wi h he
e e -changing needs o he accoun ing p o ession. accoun ing educa ion mus keep up wi h indus y
ad ancemen s, as i ms inc easingly ely on da a analy ics and business in elligence o gain insigh s in o
hei inancial pe o mance. Despi e he impo ance o echnology in accoun ing, he inco po a ion o
business in elligence echnologies in o he accoun ing cu iculum emains la gely unknown. he e o e,
knowing bo h academic and p o essional iewpoin s is c i ical in iden i ying po en ial challenges and
oppo uni ies o using BI ools in accoun ing educa ion.
© 2024 he au ho (s). Published by in o ma uK Limi ed, ading as aylo & F ancis g oup
CONTACT ahmad a. oumeh [email p o ec ed].jo Facul y o Business, al-Zay oonah uni e si y o Jo dan, amman 11733, Jo dan.
h ps://doi.o g/10.1080/23311975.2024.2414851
his is an open access a icle dis ibu ed unde he e ms o he C ea i e Commons a ibu ion License (h p://c ea i ecommons.o g/licenses/by/4.0/), which
pe mi s un es ic ed use, dis ibu ion, and ep oduc ion in any medium, p o ided he o iginal wo k is p ope ly ci ed. he e ms on which his a icle has been
published allow he pos ing o he accep ed Manusc ip in a eposi o y by he au ho (s) o wi h hei consen .
ARTICLE HISTORY
ecei ed 7 ma ch 2024
e ised 7 augus 2024
accep ed 5 oc obe 2024
KEYWORDS
accoun ing educa ion
inno a ion; business
in elligence ools;
cu iculum adap a ion;
esea ch ocus; skills and
compe encies;
in e disciplina y
collabo a ion; ca ee
ans o ma ion
SUBJECTS
accoun ing; managemen
o echnology &
Inno a ion; accoun ing
educa ion
2 m. m. yassIn anD a. a. oUmeh
al hough nume ous s udies ha e ocused on he impac o echnology on accoun ing p ocesses and
he adop ion o business in elligence ools in a ious indus ies, he e a e ew sys ema ic esea ch on he
implemen a ion o Business In elligence ools in accoun ing educa ion. he exis ing li e a u e ocuses on
echnology adop ion in accoun ing businesses, wi h li le emphasis on he consequences o accoun ing
educa ion. add essing his esea ch gap will p o ide accoun ing educa o s wi h signi ican insigh s in o
how o al e hei eaching echniques and cu icula p ope ly.
he inco po a ion o business in elligence ools in o accoun ing educa ion c ea es new obs acles and
oppo uni ies. academics mus design new eaching app oaches, upda e cou se ma e ials, and ensu e ha
s uden s g asp concep s success ully o use such ools (ayoush e al., 2023; ma shall, 2020). conce ns
abou po en ial o e eliance on echnology and i s implica ions o human judgmen and e hical
decision-making in accoun ing me i se ious a en ion (hannan, 2023).
on he o he hand, accoun ing p o essionals may ace di icul ies adap ing o new echnologies, esol -
ing cybe secu i y conce ns, and managing he mo e om adi ional o echnology-enabled ope a ions
( oumeh, in p ess). Despi e hese limi a ions, inco po a ing BI ools has he po en ial o imp o e accoun -
ing educa ion by encou aging s uden s’ da a li e acy, c i ical hinking, and p oblem-sol ing skills (ma shall,
2020). s uden s’ employabili y and ca ee p ospec s in a compe i i e labo ma ke can be conside ably
imp o ed by p o iding hem wi h luency in BI echnologies (chan, 2019).
his s udy e alua es he in oduc ion o business in elligence ools in o accoun ing educa ion by
explo ing and compa ing he pe spec i es o academics and indus y expe s. I p o ides comp ehensi e
insigh s in o he po en ial bene i s and challenges o implemen ing BI ools in accoun ing educa ion by
assessing he pe spec i es o accoun ing academics, who a e ins umen al in shaping accoun ing cu ic-
ula, and accoun ing p o essionals, who ha e eal-wo ld expe ience and expe ise.
u he mo e, accoun ing p o essionals’ pe spec i es on he u ili y and impac o business in elligence
echnologies in hei e e yday ac i i ies a e c i ical in de e mining he p ac ical usabili y o BI ools in
eal-wo ld accoun ing se ings. hei eedback can p o ide use ul insigh s in o he e iciency o BI ech-
nologies in op imizing p ocedu es, boos ing accu acy, and imp o ing inancial analysis (chen e al., 2012).
his s udy aims o make a subs an ial con ibu ion o he subjec o accoun ing educa ion by shed-
ding ligh on he unde u ilized a ea o u ilizing business in elligence ools. I will o e insigh s o he
obs acles and oppo uni ies in inco po a ing echnology in o accoun ing educa ion by con as ing he
pe spec i es o accoun ing academics and p o essionals. he indings will allow accoun ing educa o s o
c ea e c ea i e eaching echniques and cu icula in line wi h he changing needs o he accoun ing
p o ession in he age o da a-d i en decision-making.
u he , his s udy aims o b idge he gap be ween academia and indus y by p omo ing a mo e
e ec i e and ele an accoun ing educa ion sys em ha p o ides accoun an s wi h he skills and in o -
ma ion hey need o lou ish in hei employmen . he ollowing sec ions o his a icle will del e in o
he me hodology, da a analysis, and discussion o indings, ul ima ely con ibu ing o he imp o emen
o accoun ing educa ion in he digi al e a.
ou esea ch aims o add ess se e al key ques ions in he ealm o accoun ing educa ion and he
in eg a ion o business in elligence ools. i s ly, how e ec i e is he inco po a ion o business in elli-
gence ools in accoun ing educa ion, and wha is hei impac on lea ning ou comes and e iciency?
secondly, wha a e he p ima y challenges and oppo uni ies associa ed wi h in eg a ing business in el-
ligence ools in o accoun ing educa ion, and how can hese be na iga ed e ec i ely? inally, wha a e
he di e ing pe spec i es be ween academics and p o essionals ega ding he use o business in elli-
gence ools in accoun ing educa ion, and wha poin s o consensus o di e gence exis be ween hese
g oups? add essing hese esea ch ques ions, we aim o p o ide a comp ehensi e unde s anding o he
implica ions o inco po a ing business in elligence ools in accoun ing educa ion, he eby signi ican ly
con ibu ing o he exis ing body o knowledge in his ield.
2. Li e a u e e iew
In accoun ing educa ion li e a u e, i is e iden ha echnological de elopmen s ha e changed he shape
o accoun ing cu icula. Di e en echnological changes, including BI, ha e been shown o a ec he
accoun ing p o ession (B ink & s oel, 2019). his sec ion e iews he mos impo an li e a u e on
cogen BUsIness & managemen 3
inco po a ing BI ools in accoun ing educa ion and hei signi icance in a ec ing he skills and compe-
encies equi ed by accoun ing g adua es.
2.1. The e ec o BI ools on accoun ing p ac ices
Di e en de ini ions o BI ha e been sugges ed by esea che s, bu hese de ini ions ag ee ha BI is an umb ella
ha con ains ools, me hodologies, and da abases combined in o a uni ied so wa e sui e. he mos ecognized
de ini ion is sugges ed by howa d D esne o ga ne esea ch in 1989, who is known as he a he o BI. he
de ined BI as ‘a b oad ca ego y o so wa e and solu ions o ga he ing, consolida ing, analyzing, and p o iding
access o da a in a way ha le s en e p ise use s make be e business decisions’ (gibson e al., 2004).
einschmid and ancoise (2000) sugges ed a mo e ope a ional BI sys em de ini ion, which de ined he BI
sys em as ‘an in eg a ed se o ools, echnologies, and p og ammed p oduc s ha a e used o collec , in e-
g a e, analyze and make da a a ailable’. his de ini ion highligh s he impo ance o BI as a ool ha acili a es
da a accessibili y, manipula ion, and analysis by decision-make s.
Bhimani and Willcocks (2014) aised conce ns abou how accoun an s add alue o hei o ganiza ions
and wha kind o da a hey ha e o wo k wi h. hese ques ions ha e been aised as a esul o new ech-
nologies such as blockchain, da a analy ics, BI, and a i icial in elligence, which ha e ans o med he
accoun ing p o ession and he economy as a whole (abu a i a e al., 2023; moll & yigi basioglu, 2019;
saleh e al., 2022) and di e en esea che s ha e highligh ed di e en pe spec i es ega ding he e ec o
hese echnologies, especially BI, on he accoun ing p o ession and accoun an s (appelbaum e al., 2017;
chen & lin, 2021; sa igiannidis e al., 2021; s anciu e al., 2020). homson (2018) a gues ha hese ech-
nologies will con ibu e o expanding and ede ining he ole o accoun an s and make echnological skills
mo e impo an o accoun an s han e e be o e. o he s ha e add essed he abili y o BI ools o p o ide
eal- ime insigh ul da a o decision-make s (Keleko e al., 2022), au oma ion capabili ies (chu & yong,
2021), minimize he ime and esou ces needed o ope a ions (huang e al., 2022), educe e o s, inc ease
p oduc i i y (Pe dana e al., 2023), and lowe he isk o inancial epo ing aud (noo din e al., 2022).
he accoun ing p o ession is a ec ed by big da a manipula ion and analyses. Vasa helyi e al. (2015)
p o ide e idence abou he ela ionship be ween big da a and he accoun ing p o ession by discussing
he di e en sou ces and uses o da a in accoun ing. howe e , his s udy did no p o ide sugges ions
abou he skills needed by u u e accoun an s. schneide e al. (2015) examined some accoun ing asks
a ec ed by da a analy ics and highligh ed conce ns abou he e ec o da a analy ics on he accoun ing
p o ession. o he esea che s ha e also p o ided insigh s in o he use o da a analy ics in accoun ing.
ishe e al. (2010) discuss he bene i s o using ex analy ics in accoun ing. Deb eceny and g ay (2010)
desc ibe he use o da a mining o de ec aud.
2.2. Inco po a ing BI ools in o accoun ing educa ion
In esponse o he ma ke demand om accoun ing g adua es o possess da a analy ic skills, he
associa ion o ad ance collegia e schools o Business In e na ional (aacsB) equi es accoun ing depa -
men s wi hin he acc edi a ion s anda ds o include a minimum le el o echnology and da a analy ic
skills in hei cu icula h ough s anda d a7 (now s anda d a5) (andiola e al., 2020; Polimeni & Bu ke,
2021). accoun ing s uden s should be awa e o how business o ganiza ions can u ilize ela ed echnolo-
gies o pe o m hei p ocesses and sol e business p oblems (P icewa e housecoope s (Pwc), 2018). In
an e o o align wi h he apidly changing echnological en i onmen su ounding he accoun ing p o-
ession, he ame ican Ins i u e o ce i ied Public accoun an s (aIcPa) join ly wi h he na ional associa ion
o s a e Boa ds o accoun ing (nasBa) has ini ia ed a p ojec called ‘cPa e olu ion P ojec .’ his p ojec
aimed o change he licensu e model o adap i o echnological changes (gioiosa e al., 2024). he
p ojec sugges ed some changes, including he in eg a ion o echnology in o he co e p ac ices o
accoun ing, in addi ion o demons a ing p o iciency in echnology (ame ican Ins i u e o ce i ied Public
accoun an s (aIcPa), 2020). addi ionally, he Ins i u e o In e nal audi o s (IIa) and he Ins i u e o
managemen accoun an s (Ima) ha e upda ed hei ce i ica ion p og ams wi h a ocus on echnology
(sa ka e al., 2021). u he mo e, h ough hei educa ion cen e s, la ge public accoun ing i ms such as
ey and Deloi e a e ac i ely inco po a ed in o hei class oom ma e ials (accoun ing oday, 2019).
4 m. m. yassIn anD a. a. oUmeh
In esponse o he con inuous calls abou he need o modi y accoun ing cu icula o sui apid ech-
nological de elopmen s, Polimeni and Bu ke (2021) belie ed ha accoun ing educa o s a e equi ed o
make adical cu iculum changes o mee echnological ad ancemen s. lei ne -hane sede e al. (2021)
belie ed ha I skills such as da a analy ics should be inco po a ed in o accoun ing p og ams. B ink and
s oel (2019) ound ha accoun an s a e mo e in e es ed in da a communica ion and in e p e a ion skills
han he echnicali ies o da a analy ic skills. his assu es he in e media y ole o accoun an s in explain-
ing he in o ma ion p o ided by da a scien is s and communica ing wi h use s. u he mo e, hey sug-
ges ha i is necessa y o mo e cu icula o an ad anced s age by adjus ing ma e ials o include, o
example, ad anced ms excel, Powe BI, o ableau. lawson e al. (2014) sugges ed ha he same skills
should be added o accoun ing cu icula. u he mo e, mcKinney e al. (2017) emphasized ha accoun-
an s need big da a analysis skills.
howe e , all hese s eps o ind he bes combina ion o BI analy ic skills o include in accoun ing
cu icula may ace some obs acles, such as he lack o inancial esou ces o implemen a ion, s uden s’
lack o passion o ecei e aining, he need o in e disciplina y acul y s a , and con inuous apid
changes in echnology (lei ne -hane sede e al., 2021). u he mo e, accoun an s ace challenges ela ed
o he analy ical skills needed o ex ac alue om he da a. on he o he hand, academic accoun ing
depa men s ace challenges ela ed o de e mining he skills equi ed by he accoun ing indus y and
he ools needed o deli e hese needs (Dzu anin e al., 2018).
e u ning o he oppo uni ies and challenges ha we e p esen ed p e iously, b idging he
p ac ice- heo y gap needs o conside bo h academic and p o essional pe spec i es (Kes el, 2023; losi
e al., 2022), o emphasize he e o s o academics o de elop comp ehensi e con en , me hodologies,
and e alua ion sys ems ( alloon, 2020; Paul & macDonald, 2020). addi ionally, accoun ing p o essionals
p o ide hei expe ience ega ding he p ac ical side o BI ool applica ion (Da , 2021), and how o
emphasize da a-d i en decision-making (mcb ide & Philippou, 2022).
2.3. Impac o BI ools on accoun ing educa ion
academics and business leade s alike ha e p io i ized he in eg a ion o Business In elligence (BI) ools
in o accoun ing p ac ice and educa ion. his sec ion examines he a ious e ec s o using BI ools,
including changes in cu icula, esea ch ocus, compe encies and skills, mul idisciplina y coope a ion, and
ca ee ans o ma ion.
2.3.1. Cu iculum adap a ion
BI was in oduced in o accoun ing educa ion as a signi ican change in cu iculum design o align wi h
ca ee s anda ds (andiola e al., 2020). Babalola e al. (2023) emphasized he in oduc ion o BI as a
p agma ic change in accoun ing educa ion o ul il g owing ma ke demand. his g owing demand o
BI ools in accoun ing educa ion is a esponse o he needs o s uden s, in addi ion o he ma ke (Dangi
e al., 2023). an e al. (2022) a gued ha i is impo an o s uden s o be p o ided wi h knowledge,
skills, and compe encies o b idge he gap be ween heo y and p ac ice. simila ly, mcb ide and Philippou
(2022) showed ha inco po a ing he p o ision o da a analy ics skills in he accoun ing cu iculum
enhances accoun ing educa ion o mee ma ke needs. addi ionally, hamad e al. (2023) a gued ha
using BI ools keeps accoun ing educa ion up- o-da e wi h he e e -changing ield.
2.3.2. Resea ch ocus
esea che s a e esponsible o conside ing he epe cussions o he accoun ing p o ession (su on e al.,
2016). he e is a need o mo e esea ch on he la es equi emen s in accoun ing and on he skills
needed by accoun an s o adap o e ol ing changes in he p o ession (moll & yigi basioglu, 2019). many
ques ions ela ed o BI ha e been in oduced and esea ched. howe e , he e has been li le ocus on
he compa ison be ween heo y and ma ke needs (Pe kho e e al., 2019). u he mo e, BI echnologies
ha e become an impo an ac o in accoun ing esea ch as an in luen ial elemen in inancial epo ing
(huang e al., 2022), da a analy ics (Bany mohammad e al., 2022) and e hics (ashok e al., 2022). oshani
(2021) emphasized he impo ance o con e ence sessions in add essing cu en and ho opics and hei
ole in eshaping he accoun ing p o ession.
cogen BUsIness & managemen 5
2.3.3. Skills and compe ences
cu en ly, accoun an s manipula e and analyze big da a. his ype o da a equi es accoun an s o pos-
sess and enhance di e en analy ical skills (K oon e al., 2021). accoun ing s uden s need da a analysis
and echnological skills o succeed in he p o ession (li, 2022). In esponse, he aacsB manda ed he
in eg a ion o he minimum le el o da a analysis and echnological skills in he accoun ing cu icula
o acc edi ed accoun ing p og ams (andiola e al., 2020). hese skills con ibu e o sa ing ime and
e o in manual wo k. accoun ing p o essionals a e se apa based on hei knowledge o BI ools
(sihi e e al., 2021). o his eason, business i ms ha e s a ed o in es in hese eme ging echnologies
o imp o e he decision-making p ocess ( anjan & o opon, 2021) as a way o o e come he d awbacks
o adi ional da a p ocessing me hods. yassin e al. (2012) s ess he inc eased need o accoun an s o
ha e such echnological skills. Banasik and Jubb (2021) e iewed he mas e -le el accoun ing cu icula o
aus alian uni e si ies o include i e employabili y skills. In e ms o digi al echnology skills, hey ound
ha hese skills we e o en no e iden .
2.3.4. In e disciplina y collabo a ion
In e disciplina y has become widely accep ed ac oss disciplines (moi ano e al., 2020). In e disciplina y
app oaches a e equi ed o add ess complex issues in accoun ing and mo e beyond hei con en ional
o igins ( wy o d & abbas, 2023), especially in he echnological e a. accoun ing g adua es should be
equipped wi h BI skills, as equi ed by he indus y (Woodside e al., 2020). Junge da sil a e al. (2021)
a gued ha mode n echnologies a e c ucial o accoun an s. o hese easons, accoun ing cu icula
should include opics such as BI ools in accoun ing p ocedu es, which will open he doo s o collabo-
a ion wi h o he ields in his a ea (hamad e al., 2023). hese ypes o collabo a ion s imula e he
in e disciplina y app oach o sol ing di e en accoun ing issues, especially hose ela ed o echnological
aspec s in accoun ing (gulin e al., 2019).
2.3.5. Ca ee ans o ma ion
BI, as wi h any o he echnological de elopmen , has changed wo k lows and wo kplaces in he accoun -
ing p o ession. his c ea es demand o di e en echnological compe encies om accoun an s
(lei ne -hane sede e al., 2021). he s uc u e and p ocesses in accoun ing, including he inancial
epo ing p ocess, in addi ion o inancial analysis, ha e been a ec ed by new echnologies (yassin e al.,
2012), c ea ing a space o accoun an s o lea n hese echnologies and inc ease he dynamici y and
accessibili y o inancial da a o be easily communica ed wi h s akeholde s. u he mo e, di e en s udies
ha e examined new echnologies and hei e ec s on he accoun ing p o ession, in addi ion o paying
a en ion o changes in asks as well as he skills needed (moll & yigi basioglu, 2019).
When using BI ools in accoun ing p ac ices, accoun an s mus be amilia wi h e hical and egula o y
issues (alles, 2020). hey should be awa e ha hese new p ac ices comply wi h accoun ing s anda ds
and ela ed e hical p inciples (ma in, 2019).
3. Me hodology
3.1. Sampling and da a collec ion
his s udy a ge ed p o essionals in he accoun ing ield and academic s a in accoun ing depa men s o
Jo danian uni e si ies. hese wo g oups o pa icipan s we e a ge ed o p o ide aluable insigh s in o inco -
po a ing BI ools in accoun ing educa ion. ollowing Palys (2008), o achie e he pu pose o his esea ch, a
pu posi e sampling app oach was used, which p o ided mo e accu a e, obus , and comp ehensi e indings.
an online ques ionnai e was dissemina ed o he wo g oups o pa icipan s as ollows. he sample o
p o essional accoun an s was eached h ough he Jo danian associa ion o ce i ied Public accoun an s
(JacPa). he sample o accoun ing academic s a was ob ained om he accoun ing depa men heads
o Jo danian uni e si ies. he ques ionnai e link was sen ia Wha sapp and email. Pa icipan s we e
asked o use he snowball echnique o dissemina e he ques ionnai e o o he a ge pa icipan s. a e
a six-week pe iod, 395 alid esponses we e used in he analysis. able 1 shows esponden s’ p o iles.
6 m. m. yassIn anD a. a. oUmeh
3.2. Ques ionnai e de elopmen
In his explo a o y s udy, a ques ionnai e was designed o collec empi ical da a. he i ems used o measu e
he a iables we e ex ac ed om he li e a u e. able 2 shows he sou ces used o measu e cu iculum adap-
a ion, esea ch ocus, skills and compe encies, in e disciplina y collabo a ion, and ca ee ans o ma ion.
h ee specialis s in he BI and accoun ing a eas we e consul ed o alida e ha he 21 ques ionnai e
i ems eliably measu ed he i e a iables and o add ess any po en ial bias. Based on hei commen s,
he i ems ha e been e ised and enhanced. he inal ques ionnai e i ems a e p esen ed in able 3.
a i e-poin like scale anging om 1 (s ongly disag ee) o 5 (s ongly ag ee) was used o espond o
each ques ionnai e i em.
4. Resul s and discussion
o achie e he esea ch objec i es, he collec ed da a we e p ocessed using s a a. In addi ion o iden-
i ying he sample cha ac e is ics, a wo-sample - es was used o iden i y any di e ences in opinion
be ween academics and p o essionals ega ding he use o business in elligence ools in accoun ing
educa ion.
able 3 p o ides a comp ehensi e o e iew o pa icipan s’ pe cep ions o he in eg a ion o Business
In elligence (BI) ools in accoun ing educa ion. he su ey collec ed da a om di e se g oups o pa ici-
pan s, including academic s a and p o essionals. he able p esen s desc ip i e s a is ics, including
means and s anda d de ia ions, o each i em wi hin key a iables: cu iculum adap a ion (ca), esea ch
ocus ( ), skills and compe encies (sc), In e disciplina y collabo a ion (Ic), and ca ee ans o ma ion
(c ). hese a iables aim o assess he a ious dimensions ela ed o he inco po a ion o BI ools in o
he accoun ing ield. he able di ides he da a o p o ide insigh s in o he pe spec i es o academic
s a (n = 107) and p o essionals (n = 288) sepa a ely.
he o e all mean o cu iculum adap a ion (ca) is 4.025, indica ing posi i e sen imen . he c onbach’s
alpha o he six i ems measu ing ca was 0.921. academics showed a sligh ly highe o e all mean (4.100)
Table 1. P o ile o esponden s.
academicians sample P ac i ione s sample o al
socio-demog aphic a iable n % n % n %
gende
Male 65 61 181 63 246 62
Female 42 39 107 37 149 38
o al 107 288 395
age
< 25 0 0 0 0 0 0
25–35 29 27 85 30 114 29
36–45 21 20 27 9 48 12
46–55 26 24 85 30 111 28
> 55 31 29 91 32 122 31
o al 107 288 395
educa ion
Diploma 0 0 9 3 9 2
Bachelo 0 0 94 33 94 24
Mas e 38 36 81 28 119 30
PhD 69 64 104 36 173 44
o al 107 288 395
Job Le el
Facul y membe 107 100 0 0 107 35
accoun an 0 0 58 20 58 19
Financial manage 0 0 74 26 74 24
audi o 0 0 156 54 156 51
o al 107 288 395
Table 2. sou ces o a iables’ measu es.
Va iable no o i ems Re e ences
Cu iculum adap a ion 6Dangi e al., 2023; Mcb ide & Philippou, 2022; an e al., 2022; andiola e al., 2020
Resea ch ocus 3Huang e al., 2022; ashok e al., 2022; oshani, 2021
skills and Compe ences 6 Li, 2022; Banasik & Jubb, 2021; Ranjan & Fo opon, 2021; K oon e al., 2021; sihi e e al., 2021
in e disciplina y collabo a ion 3 wy o d & abbas, 2023; Junge da sil a e al., 2021; Woodside e al., 2020
Ca ee ans o ma ion 3Lei ne -Hane sede e al., 2021; alles, 2020; Moll & Yigi basioglu, 2019
cogen BUsIness & managemen 7
o ca, sugges ing a pa icula ly posi i e iew. he highes - a ed i em is ca5 (in accoun ing educa ion,
inc eased pa icipa ion in da a-d i en p ojec s and case s udies ill he gap be ween heo y and p ac ice),
wi h a mean o 4.053. ca4 (adop ing hands-on eaching app oaches o equip s uden s wi h p ac ical
Table 3. Ques ionnai e and desc ip i e s a is ics.
Va iable
i em
no i em
C onbach’s
alpha
All
esponden s
Academic
s a
esponden s
P o essional
esponden s
n = 395 n = 107 n = 288
M SD M SD M SD
Ca Cu iculum adap a ion
Ca1 he in eg a ion o Bi ools has necessi a ed a ee alua ion o
accoun ing cu iculum o align wi h indus y equi emen s.
4.132 0.985 4.184 0.971 4.108 0.989
Ca2 emphasizing p ac icali y in educa ion is c i ical o educa ing u u e
accoun an s o mee he inc easing demands o he indus y.
3.982 0.956 4.078 0.918 3.944 0.967
Ca3 he inc eased demand o Bi ool- ocused cou ses demons a es
a en ion o s uden and job ma ke needs.
4.018 1.015 4.097 0.985 3.986 1.024
Ca4 adop ing hands-on eaching app oaches o equip s uden s wi h
p ac ical skills is essen ial o hei employmen
4.025 1.058 4.058 1.083 4.007 1.047
Ca5 in accoun ing educa ion, inc eased pa icipa ion in da a-d i en
p ojec s and case s udies ills he gap be ween heo y and
p ac ice
4.053 1.021 4.165 0.965 4.007 1.037
Ca6 he inco po a ion o Bi ools in accoun ing educa ion and
p o essional de elopmen demons a es a commi men o
emaining up- o-da e wi h changing echnologies
3.939 1.128 4.019 1.088 3.899 1.140
CA O e all .921 4.025 1.027 4.100 1.002 3.992 1.034
RF Resea ch ocus
RF1 he shi owa ds echnology- ela ed esea ch unde sco es a
commi men o ackling e ol ing accoun ing ends.
3.003 1.256 3.311 1.304 2.896 1.220
RF2 Recognizing he impo ance o in es iga ing he in luence o Bi ools
on inancial epo ing, da a analy ics, and e hics is c i ical o
p o iding ele an esea ch.
3.005 1.214 3.214 1.184 2.927 1.215
RF3 he inco po a ion o echnology- ocused sessions in con e ences
emphasizes he inc easingly impo an ole o echnology in he
accoun ing p o ession.
2.959 1.256 3.252 1.151 2.854 1.277
RF O e all .893 2.989 1.242 3.259 1.213 2.892 1.238
sC skills and compe ences
sC1 he inclusion o Bi ools has subs an ially dec eased he ime spen
in accoun ing p ac ice on manual asks, allowing indi iduals o
ocus on highe - alue ac i i ies.
4.089 0.729 4.019 0.735 4.108 0.726
sC2 P o iciency wi h Bi ools is an impo an dis inc ion in accoun ing
ca ee s.
4.372 0.898 4.350 0.880 4.375 0.904
sC3 in he con ex o Bi ools, posi ions ha e shi ed om da a
p ocessing o da a in e p e a ion.
4.390 0.830 4.359 0.803 4.396 0.839
sC4 in esponse o he demands o he indus y, he e has been an
obse ed ise in he demand o accoun an s wi h echnologically
ad anced abili ies.
4.033 0.777 3.961 0.772 4.059 0.777
sC5 explo a ion o inno a i e assessmen app oaches, such as employing
Bi ools o add ess accoun ing p oblems, de elops s uden s’
c i ical hinking and p ac ical skills.
4.281 0.960 4.252 0.900 4.288 0.981
sC6 Con inued lea ning and Bi echnology upskilling a e
signi ican componen s o p o essional p og ess.
4.101 0.786 4.058 0.830 4.118 0.768
SC O e all .878 4.211 0.830 4.167 0.820 4.224 0.833
iC in e disciplina y collabo a ion
iC1 Collabo a ing wi h indus y pa ne s is a aluable ou come o
inco po a ing Bi ools in o accoun ing educa ion.
3.729 1.123 3.553 1.201 3.788 1.087
iC2 Collabo a ing wi h da a science and in o ma ion echnology
colleagues encou ages an in e disciplina y app oach o add essing
echnological issues and oppo uni ies in accoun ing ield.
3.835 1.065 3.864 1.077 3.823 1.061
iC3 e ec i e p oblem-sol ing in accoun ing equi es coope a ion among
i depa men s and da a scien is s wi hin he o ganiza ion.
3.815 1.060 3.689 1.109 3.851 1.038
IC O e all .855 3.793 1.083 3.702 1.129 3.821 1.062
C Ca ee ans o ma ion
C 1 Bi ools ha e eshaped inancial epo ing, making in o ma ion mo e
dynamic and easily a ailable o clien and s akeholde
communica ion.
4.278 0.879 4.214 0.827 4.295 0.897
C 2 awa eness o he ele ance o da a secu i y and e hical issues when
using Bi oolsin accoun ing p ac ice is essen ial.
4.235 0.867 4.194 0.876 4.243 0.864
C 3 he usage o Bi echnologies has boos ed he e ec i eness o he
inancial analysis and decision-making p ocess in
accoun ing p ac ice.
4.190 0.898 4.097 0.872 4.215 0.906
CT O e all .788 4.23 0.88 4.17 0.86 4.25 0.89
14 m. m. yassIn anD a. a. oUmeh
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