Traditional accounting techniques and practices have changed little since their development in the industrial era (a low information environment). Financial reports tend to be historical and financial in nature, heavily aggregated, static and paper based. This unit of study introduces students to current accounting research to consider how the mega-trend of 'Big Data', artificial intelligence and robotics is shaping current accounting, financial reporting and auditing practices and their likely future impact. The unit also explores specific aspects of how Big Data and artificial intelligence are currently used in accounting practice and their potential to shape future practices in specific areas such as accounting measurement and forecasting, audit sampling and the timing and frequency of reporting (as examples).
Unit details and rules
Academic unit | Accounting |
---|---|
Credit points | 6 |
Prerequisites
?
|
ACCT2011 and (ACCT2012 or ACCT2019) |
Corequisites
?
|
None |
Prohibitions
?
|
None |
Assumed knowledge
?
|
Completion of INFS3110 (or INFS2001) is desirable |
Available to study abroad and exchange students | Yes |
Teaching staff
Coordinator | Paul Blayney, paul.blayney@sydney.edu.au |
---|---|
Lecturer(s) | Paul Blayney, paul.blayney@sydney.edu.au |
Ravi Seethamraju, ravi.seethamraju@sydney.edu.au | |
Emily Neo, emily.neo@sydney.edu.au | |
Bala Rajaratnam, bala.rajaratnam@sydney.edu.au | |
Nurul Alam, nurul.alam@sydney.edu.au | |
Stewart Jones, stewart.jones@sydney.edu.au |