A Case Study of Effective Tax Rates Using Data Analytics

Tomorrow's accounting professionals need to understand both accounting and data analytics. To meet these needs, we developed a case that combines an important area of tax accounting, Effective Tax Rates (ETRs), with multiple data analysis skills. The case can be completed in Excel, or with Tabl...

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Bibliographic Details
Published in:Issues in accounting education 2021-02, Vol.36 (1), p.65-89
Main Authors: Cheng, Christine, Sapkota, Pradeep, Yurko, Amy J. N.
Format: Article
Language:English
Subjects:
Accounting
Data analysis
Educational objectives
Tax rates
Web analytics
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Summary:Tomorrow's accounting professionals need to understand both accounting and data analytics. To meet these needs, we developed a case that combines an important area of tax accounting, Effective Tax Rates (ETRs), with multiple data analysis skills. The case can be completed in Excel, or with Tableau and/or Alteryx, using Compustat or public data. The case's learning objectives for students are to: (1) expand knowledge of data analytics and ETRs; (2) use critical-thinking skills to identify economic, industry, and firm-level factors that might affect ETRs; (3) develop skills specific to data analytics and data visualization in accounting; and (4) develop effective oral and written communication skills. We evaluate the case's efficacy using data from pre- and post-learning assessment surveys and open-ended responses, which indicate that the comprehensive case meets these learning objectives. Data Availability: Data are available from the public sources cited in the text.
ISSN:0739-3172
1558-7983
DOI:10.2308/ISSUES-19-060