Big Data의 효과적 활용을 위한 관리회계 교육의 변화

This study investigates the latest developments in big data and its impact on management accounting education. It reviews the developments in big data analysis and utilization capabilities in the field of management accounting. It also presents certain initiatives that universities can consider to address big data topics in the management accounting curriculum. Recently, practical, and academic literature studies and corporate CFO surveys have been conducted to investigate the level of awareness of the use of big data. The results show that (1) Companies recognize the importance of big data in enhancing corporate value, (2) Companies are skeptical about the presence of experts capable of analyzing and utilizing big data and that they provide the necessary workforce through universities, (3) Universities face challenges in the development and establishment of a curriculum that combines management accounting and information technology (IT). Prior studies highlight a clear gap between the management accounting and IT taught at universities and the need for management accounting professionals in practice. More universities should strive to develop a management accounting-IT curriculum to foster more management accounting professionals. While changes to the curriculum, along with the lack of authoritative standards for training management accounting professionals, may be a challenge for most universities, we expect that further research in the field will help develop a holistic curriculum to foster management accounting professionals, and not just contribute to the classes on the introduction of management accounting-IT.