Norlaila Md Zin¹, Eley Suzana Kasim^1,2♣, Indra Devi Kandasamy³, Noor Sufiawati Khairani⁴, Noryati Md Noor¹ and Nur Insyirah Mohamed Sufian^5
1Faculty of Accountancy, Universiti Teknologi MARA Cawangan Negeri Sembilan,
Kampus Seremban, Seremban, Negeri Sembilan, Malaysia
²Accounting Research Institute, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia
³School of Management and Business, Manipal International University,
Nilai, Negeri Sembilan, Malaysia
⁴Faculty of Accountancy, Universiti Teknologi MARA Cawangan Johor,
Kampus Segamat, Segamat, Johor, Malaysia
⁵Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia

This study examined big data analytics (BDA) knowledge and skills required in the accounting profession to better prepare future accounting graduates for the continuously evolving Industrial Revolution 4.0. We used inductive reasoning and the qualitative methodology. Data was collected using semi-structured interviews with accounting educators and practitioners in selected public universities in Malaysia. Findings showed that both BDA knowledge and skills are required to complement traditional accounting knowledge and skills in preparing future accountants to embrace developments in BDA. This study proposed a new typology of skills for 21^st century accounting graduates, consisting of visualization, collaboration, analytical and predictive skills. The findings underscore the need for higher learning institutions to emphasise these skills in their accounting curriculum. This study will provide valuable input for higher learning institutions and professional bodies in developing their accounting curriculum for quality education that meets the challenges of the new digital era.

Keywords: Big Data Analytics, Knowledge, Skill, Accounting Education, Higher Learning Institution 

^♣Corresponding Author: Eley Suzana Kasim, Faculty of Accountancy Universiti Teknologi MARA Cawangan Negeri Sembilan, 70300 Seremban, Malaysia & Accounting Research Institute, Universiti Teknologi MARA Shah Alam, 40450 Selangor, Malaysia; Email: ekasim@ uitm.edu.my; Tel: +6019-3515211