Durham University
Programme and Module Handbook

Undergraduate Programme and Module Handbook 2022-2023 (archived)

Module ACCT3011: Big Data Analytics

Department: Accounting

ACCT3011: Big Data Analytics

Type Tied Level 3 Credits 20 Availability Available in 2022/23 Module Cap 80 Location Durham
Tied to NN43
Tied to N302
Tied to N304
Tied to N305
Tied to NN42
Tied to N204
Tied to N206
Tied to N306
Tied to N307

Prerequisites

  • None

Corequisites

  • None

Excluded Combination of Modules

  • None

Aims

  • This module will aim to introduce students to the concepts, terminologies, tools and technologies of big data analytics. In particular, on the successful completion of this module students will be able to:
  • examine the evolution of big data analytics including ethical issues that have arisen;
  • examine the value created by big data analytics in the corporate world and its applicability in business, finance, accounting and auditing;
  • define and interpret the core concepts and terminologies of big data analytics;
  • identify the tools and technologies required for big data analytics;
  • critically discuss the value of big data analytics to business, finance, accounting and auditing;
  • explain how big data analytics has been successfully used in various industries; including business, finance, accounting and auditing;
  • effectively use machine learning algorithms to develop big data analytic tools in support of decision making;
  • critically discuss data privacy and data security issues that emerge when developing big data models;
  • critically discuss data discrimination and potential bias in data;
  • apply appropriate machine learning techniques to analyse big data sets;
  • utilise statistical packages (e.g. STATA, MATLAB/Octave/Python) to develop big data models.

Content

  • The fundamentals of big data.
  • Storage and analysing big data.
  • Data ethics, data privacy and data security.
  • Big data analytics techniques (descriptive, diagnostic, prescriptive and predictive analytics).
  • Audit data analytics (continuous auditing and eco systems).
  • Machine learning and artificial Intelligence (AI) in business, finance, accounting and auditing practices.

Learning Outcomes

Subject-specific Knowledge:
  • By the end of the module students should be able to:
  • Demonstrate different structured and unstructured data, considering its volume, variety, veracity and velocity.
  • Identify different types of data required to solve various problems and challenges using scientific assumptions and hypotheses to deal with them, from a critical perspectives.
  • Critically evaluate the different business, accounting and auditing practices and the role of technologies and data analytics towards enhancing and improving these practices.
  • Demonstrate advanced knowledge and understanding of: the theory of data, different types of data analytics tools and techniques, the role of machine learning and artificial intelligence in developing data models for business, finance, accounting and auditing practices, along with ethical issues that working with data can present.
Subject-specific Skills:
  • By the end of the module students should be competent in data collection, data mining, data management, data coding, data classification data evaluation and data applications in business, finance, accounting and auditing.
  • Students will be able to evaluate different challenges for data analytics in business, finance, accounting and auditing, such as: data ethics, confidentiality, cybersecurity, data security and fraud.
  • The ability to develop various machine learning models for big data analytics.
Key Skills:
  • Computer literacy
  • Data analytics and visualisation skills
  • The ability to communicate effectively: communicating complex ideas orally and in writing
  • The ability to think critically and creatively and to argue coherently
  • The ability to develop various machine learning models for big data analytics.

Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module

  • The module will be delivered in a series of lectures and workshops in a TEAL space. Lectures will be used to deliver core knowledge and explain theories. The workshops will be used to demonstrate the development of various data models and may use different software tools such as Tableau, STATA, MATLAB/Octave, and/or Python.
  • Formative assessment will consist of four online quizzes, two in each term.
  • Summative assessment will consist of two individual projects and four programming assignments. The first project will be based on data analytics tools, the second project will be based on coding techniques covered in the workshops.

Teaching Methods and Learning Hours

Activity Number Frequency Duration Total/Hours
Lectures and Workshops (TEAL spaces) 20 Weekly 2 hours 40
Preparation, Reading and Independent Study 160
Total 200

Summative Assessment

Component: Individual Project 1 Component Weighting: 50%
Element Length / duration Element Weighting Resit Opportunity
Individual written project using data analytics tools 2000 words max 100% Same
Component: Individual Project 2 Component Weighting: 30%
Element Length / duration Element Weighting Resit Opportunity
Individual written project using coding techniques 1500 words max 100% Same
Component: Individual Programming Assignment 1 Component Weighting: 5%
Element Length / duration Element Weighting Resit Opportunity
Individual programming assignment 500 words 100% Same
Component: Individual Programming Assignment 2 Component Weighting: 5%
Element Length / duration Element Weighting Resit Opportunity
Individual programming assignment 500 words 100% same
Component: Individual Programming Assignment 3 Component Weighting: 5%
Element Length / duration Element Weighting Resit Opportunity
Individual programming assignment 500 words 100% same
Component: Individual Programming Assignment 4 Component Weighting: 5%
Element Length / duration Element Weighting Resit Opportunity
Individual programming assignment 500 words 100% same

Formative Assessment:

Individual online quizzes


Attendance at all activities marked with this symbol will be monitored. Students who fail to attend these activities, or to complete the summative or formative assessment specified above, will be subject to the procedures defined in the University's General Regulation V, and may be required to leave the University