Data Analytics for Accountants: CIA, ETL, Audit, and Predictive Decision Analytics (OER Coursepack)

Purpose: to help other instructors teaching the same course
Common Course ID:  000099
CSU Instructor Open Textbook Adoption Portrait

Abstract: These no-cost instructional materials are being utilized in a discipline course for undergraduate and graduate students by Paule Pobloske at California State University, Chico. The materials include instructor-developed written lectures, PowerPoint presentations, curated video resources, and hands-on analytics labs that guide students through data governance, Confidentiality–Integrity–Availability principles, performance analytics, audit analytics, predictive modeling, and AI governance. The main motivation to adopt no-cost course materials was to remove financial barriers for students and ensure the content reflects current industry technology and practices. Most students access these materials directly in Canvas, where lectures, videos, datasets, and tool demonstrations are organized into clear weekly modules.

ACCT  551   Information Technology in Accounting
Brief Description of course highlights:   https://cmsweb.csuchico.edu/psp/CCHIPRD/EMPLOYEE/SA/c/SA_LEARNING_MANAGEMENT.SS_FACULTY.GBL?page=INSTR_CLASS3
This courseemphasizes the assessment of information technology internal controls and their role in modern accounting systems. Topics include:

• data analytics, visualization, and data mining
• IT internal controls and cybersecurity frameworks
• technology governance
• cyber-threats and mitigation strategies
• fraud detection and anomaly identification
• emerging technologies such as AI-driven audit analytics

All course materials and assignments will be delivered through Canvas.

Required Software 
✔ Alteryx Designer (Free Student License)
✔ Tableau Desktop (Free Student License)
✔ Tableau Prep Builder (Included with Tableau Student License)

MindBridgeAI Requirement
Students will receive an email invitation to join MindBridgeAI University.

Prerequisites  ACCT 201 with a grade of C– or higher, and BADM Lower Division Core (for BADM majors only). There are no additional prerequisites for this course.  Based on several semesters of teaching ACCT 551 (Fall 2023–present), students typically enter the course with limited hands-on analytical software experience:

• Most students have had very light exposure to Tableau Desktop in prior classes.
• Students can usually repeat steps they were previously shown, but few understand the underlying concepts, why certain transformations are necessary, or how Tableau supports decision-making.
• No students to date have entered the course with prior experience using Alteryx Designer; it is new for everyone.
• MindBridgeAI is also completely new to students, and no prior exposure is expected.

Students generally respond well to hands-on software learning, as long as they start early, practice consistently, and avoid waiting until the last minute to begin assignments or projects. The course is designed with this in mind, offering guided labs, clear instructions, and opportunities to build confidence with the tools step-by-step.

Learning or student outcomes:   After completing ACCT 551, students will be able to:

1. Explain the purpose of data analytics in accounting and how it improves decision-making, efficiency, and fraud detection.
2. Apply the IMPACT model to structure analytics projects.
3. Demonstrate proficiency in tools such as Tableau Desktop and Tableau Prep Builder, and gain exposure to Alteryx and MindBridgeAI.
4. Analyze accounting, managerial, and audit data to identify patterns and anomalies.
5. Recognize common cyber threats (phishing, ransomware, insider attacks, supply chain vulnerabilities).
6. Apply cybersecurity remediation strategies including monitoring, access controls, encryption, and continuity planning.
7. Explain the role of accountants in IT governance, cybersecurity risk assessment, and internal control evaluation.
8. Apply control frameworks (COSO, COBIT) to assess IT controls and compliance impacts such as SOX and DORA.

Syllabus and/or Sample assignment from the course or the adoption:  Spring 2026 ACCT 551 Syllabus.docx 

Textbook or OER/Low cost Title: Information Technology in Accounting – Instructor-Created Digital Course Materials (No-Cost OER Alternative)

Brief Description:  Instead of a traditional textbook, this course uses a comprehensive collection of instructor-developed, no-cost digital learning materials hosted entirely within Canvas. The resource is structured as an 8-week module-based coursepack that includes:

• Written lectures and visual explanations covering IT governance, internal controls, cybersecurity, data analytics, fraud detection, and accounting information systems.
• Hands-on software labs using Tableau Desktop, Tableau Prep Builder, Alteryx Designer, and MindBridgeAI that allow students to apply concepts through real-world datasets and workflows.
• Curated instructional videos that reinforce weekly topics and provide step-by-step demonstrations.
• Scenario-based problem sets aligned with audit analytics, cybersecurity risk assessment, ETL evaluation, and IT control frameworks (COSO, COBIT).
• Applied team projects that require students to demonstrate understanding by teaching concepts to peers through short instructional videos.

This instructor-created resource emphasizes practical skills, applied reasoning, and professional judgment, allowing students to engage deeply with current technologies used in the accounting profession. Because all materials are developed or curated by the instructor and delivered through Canvas, students incur no textbook or platform fees.

Please provide a link to the resource https://canvas.csuchico.edu/courses/49790 I have not yet published and uploaded my teaching material for Spring 2026 however I had a meeting in Dec 2 with Beth Shook and I showed her all the week lecture, video resource listing etc

Authors:  Paule Pobloske

Student access:  Canvas

Provide the cost savings from that of a traditional textbook. Course cost benefit: https://canvas.csuchico.edu/courses/49790  I have not yet published and uploaded my teaching material for Spring 2026 however I had a meeting in Dec 2 with Beth Shook and I showed her all the week lecture, video resource listing etc

Beginning Spring 2026, this course will transition to a no-cost model, replacing the previous requirement to purchase a textbook and McGraw-Hill Connect access. The formerly required resource was:

• Data Analytics for Accounting – Connect Access Card
  Author: Richardson
  Publisher: McGraw-Hill
  Edition: 3rd (2023)
  ISBN: 9781266853500
  Price: $96.00 USD

Under the new structure, all materials—including weekly lectures, hands-on labs, datasets, curated instructional videos, and project guidelines—are provided at no additional cost beyond standard tuition. This represents a $96 savings per student each time the course is offered.

Although Spring 2026 is the first semester in which this no-cost model will be implemented, historical enrollment data helps illustrate the potential financial impact:
-  Fall 2023: 7 students
-  Fall 2024: 35 students
-  Fall 2025: 70 students across two sections (online + face-to-face)

If these enrollments had been under the no-cost model, the savings would have totaled:
- Fall 2023: 7 × $96 = $672
- Fall 2024: 35 × $96 = $3,360
- Fall 2025: 70 × $96 = $6,720

Projected Future Impact:  Data analytics continues to grow in importance in the accounting profession, and enrollment in this course has increased substantially since 2023. As interest expands, adopting a no-cost model ensures equitable access for all students and prevents financial barriers associated with purchasing platform-dependent textbooks. Going forward, each student enrolled in ACCT 551 will save approximately $96, contributing to significant long-term cost savings for future cohorts.

License*: Creative Commons Attribution–NonCommercial–ShareAlike 4.0 (CC BY-NC-SA 4.0)   https://creativecommons.org/licenses/by-nc-sa/4.0/ 

OER/Low Cost Adoption Process
Provide an explanation or what motivated you to use this textbook or OER/Low Cost option.  I chose to adopt no-cost digital course materials in place of a traditional textbook for several key reasons:
1. Reduce Financial Barriers for Students:  Many accounting students take multiple upper-division courses each term, and textbook costs accumulate quickly. By providing all materials at no cost, students gain equitable access to high-quality learning resources without the financial pressure of purchasing an expensive book or online access code.
2. Improve the Relevance and Quality of Course Content:  Traditional IT accounting textbooks cannot keep pace with the rapid evolution of analytics, cybersecurity, IT governance, AI, and software used in modern accounting practice. Creating my own materials allows me to ensure the content is current, accurate, and directly aligned with industry expectations, including hands-on skills in Tableau, Tableau Prep Builder, Alteryx, and MindBridgeAI.
3. Customize Lessons to Match Student Background and Learning Needs: From teaching this course since Fall 2023, I know that students typically enter with only surface-level familiarity with Tableau and no prior experience with Alteryx or MindBridgeAI. Instructor-created modules allow me to scaffold concepts, provide guided labs, and include explanations that help students understand why each analytical step matters—not just how to repeat it.
4. Integrate Hands-On, Practice-Based Learning: The flexibility of instructor-developed materials allows me to embed software labs, walkthrough videos, scenario-based exercises, and team projects directly into the course. This provides a more engaging and applied learning experience than a traditional textbook can offer.
5. Reflect Real-World Tools and Professional Expectations:  Because accounting and auditing are increasingly data-driven, it is essential that students practice using the tools and techniques they will encounter in internships and careers. Instructor-created content gives me the freedom to incorporate current technologies and professional workflows that build students’ confidence and job readiness.

Sharing Best Practices: Based on my own transition from a traditional textbook to a fully no-cost, instructor-created set of materials, here are several suggestions for faculty who are just beginning to explore OER or low-cost options:

1. Start with the learning outcomes, not with the textbook: Before building or selecting resources, clarify what skills and concepts students truly need. Once the learning outcomes were clear, it became much easier to design lectures, select videos, and build hands-on labs that directly supported those goals.
2. Combine your own expertise with openly available resources:  You do not need to write everything from scratch. High-quality professional sources—such as AICPA, COSO, ISACA, NIST, and Deloitte/EY/McKinsey whitepapers—offer excellent explanations that can be incorporated into lectures and activities at no cost. You can also supplement with curated video content that students find engaging and accessible.
3. Take advantage of vendor-supported academic materials:  Many software companies (Tableau, Alteryx, MindBridgeAI) offer free student licenses, sample datasets, community practice cases, and academic-oriented tutorials. These reduce your workload and greatly enhance student learning.
4. Use AI tools to help generate practice exercises or case ideas:  One of the most time-consuming parts of OER is building assignments. I wish I had known earlier that AI can help generate:
- sample datasets
- prompts for analytics exercises
- case scenarios
- step-by-step walkthroughs
These still require instructor editing, but they dramatically reduce preparation time.
5. Organize everything inside Canvas from the beginning:  Clear module organization is critical—especially in accelerated courses. I recommend structuring each week with:
- Learning objectives
- Lecture/PPT
- Video playlist
- Lab files
- Assignment/page
-  Submission links
This reduces student confusion and makes the course easier to maintain.

6. Build hands-on activities gradually:  Students often come in with very limited understanding of analytical tools. Scaffolding labs step-by-step prevents them from feeling overwhelmed and increases completion rates. It’s useful to provide one or two “practice labs” with no grade attached before the real earned assignments begin.
7. Allow yourself time to iterate:  The first version of any OER coursepack will evolve. I learned that it is perfectly normal to revise examples, rewrite modules, and refine directions after seeing how students interact with the material.

Drawing from authoritative professional sources.pdf

Describe any key challenges you experienced, how they were resolved  and lessons learned. Developing a fully no-cost set of materials required substantial upfront work, including creating weekly lectures, software labs, curated videos, and project instructions. Students in past semesters have had limited experience with Tableau and no prior experience with Alteryx or MindBridgeAI, so I learned that detailed guidance, practice labs, and clear instructions will be essential. File-format issues in earlier versions of the course also highlighted the need to emphasize correct Tableau and Alteryx submission extensions. Organizing everything clearly in Canvas is especially important in an 8-week format. I am still actively working to finalize and refine this redesigned course, and I believe in supporting students through various levels of readiness. Although I have not yet taught this updated version, the preparation process has clarified what students will need to succeed and how best to support them.

Instructor Name - Paule Pobloske
I am a discipline professor at Chico State University. An accounting adjunct of Business/Accounting/Auditing. A faculty since September 2010. 

Please provide a link to your university page.
https://apps.csuchico.edu/directory/Employee/ppobloske

Please describe the courses/course numbers that you teach.

• Intro to Financial Accounting
• Data Analytics for Accountants
• Auditing & Assurance

Describe your teaching philosophy and any research interests related to your discipline or teaching.  My teaching philosophy centers on preparing students to become capable, ethical, future-ready accounting professionals who can think critically, use judgment, and adapt to the changing demands of the profession. The following principles guide my approach:

1. Practice-Focused and Professionally Relevant
I design coursework that reflects real-world expectations and helps students connect classroom learning to modern accounting practice.

2. Grounded in Confidentiality, Integrity, and Availability, Governance, and Ethical Judgment
I emphasize Confidentiality, Integrity, and Availability, internal controls, and professional skepticism so students can evaluate data quality, understand risk, and make sound decisions.

3. Accessible, Supportive, and Student-Centered
I strive to create an inclusive learning environment through clear structure, practical examples, and supportive guidance that helps all students succeed.

4. Committed to Building Strong Foundational Understanding
I encourage students to master core accounting concepts and think through why processes work the way they do, so they develop durable knowledge that applies across courses and professional contexts.

I also make it a priority to stay educated on evolving technology and current professional practices, and I enjoy providing students with hands-on experience using current accounting and analytics tools whenever possible. My related interests include accounting data analytics, audit analytics, ETL and data governance, AI governance, and integrating practical tools such as Tableau, Alteryx, and MindBridgeAI to enhance learning when appropriate.