Using Data Analytics to Evaluate the Drivers of Revenue: An Introductory Case Study Using Microsoft Power Pivot and Power BI

This case introduces students to a chain of home improvement stores with locations across the United States. In the role of a data analyst, students will help the CFO understand the company's non-financial drivers of revenue. Students will create a “dashboard” visual to evaluate the performance...

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Bibliographic Details
Published in:Issues in accounting education 2022-11, Vol.37 (4), p.97-105
Main Authors: Libby, Theresa, Schwebke, Jason M., Goldwater, Paul M.
Format: Article
Language:English
Subjects:
Accounting
College students
Managers
Revenue management
Teaching methods
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Summary:This case introduces students to a chain of home improvement stores with locations across the United States. In the role of a data analyst, students will help the CFO understand the company's non-financial drivers of revenue. Students will create a “dashboard” visual to evaluate the performance of store managers by date, state, and store number. Ten years of created data—including store revenue and four non-financial store-level performance measures—are available in a Microsoft Access database. Students analyze data using Power Pivot and/or Power BI and summarize their findings in a report. We provide evidence of efficacy from an MBA-level management accounting class, although the case has also been used effectively in a junior-level undergraduate management accounting class. It is suitable for use in courses with a management accounting, AIS, or data analytics focus where the students have little or no prior knowledge about Power Pivot and/or Power BI.
ISSN:0739-3172
1558-7983
DOI:10.2308/ISSUES-2021-057