The impact of emerging technologies on accounting curriculum and the accounting profession

Purpose>In this commentary, the author uses the development of data analytics curriculum at DePaul University as an example to highlight possible challenges and share the experience. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum.Findings>Challenges and experience when developing data analytics curriculum at DePaul University are discussed. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum.Originality/value>This paper expresses the author’s viewpoints regarding the impact of emerging technologies on accounting curriculum and the accounting profession.

User characteristics, social media use, and fatigue during the coronavirus pandemic: A stressor-strain-outcome framework.

Social networking platforms allow people to connect and socialize online, but the extant research suggests that increased social media (SM) use also leads to fatigue, affecting individual well-being. During the coronavirus (COVID-19) pandemic when millions of people were confined to their homes, SM use surged, posing questions about changes in individual SM use behaviors and effects. Guided by the stressor-strain-outcome framework and SM use research, this study examined the relationship among personal factors (gender, caregiving, income), two stressors (SM use intensity and risk concern about COVID-19), and the strain of SM fatigue. Survey data of 192 U.S. adult SM users were collected in late March of 2020. Our quantitative data analysis shows that SM fatigue increased significantly as individual concern about COVID-19 increased. Meanwhile, gender and caregiving responsibilities significantly impacted SM use intensity. Surprisingly, the predicted effect of SM use intensity on SM fatigue was not supported. Additional factor analysis revealed three motives of SM use (entertainment, networking, and collaboration) and quantitative analysis revealed that only the networking use of SM increased SM fatigue significantly. The results highlight the importance of considering individual risk concern and SM use motives when studying individual SM fatigue during crises.

A Methodology for the Sport Industry to Capture Public Perceptions and Responses in the Time of COVID-19

The COVID-19 pandemic has had an unprecedented impact on the sports industry, affecting activities from professional sports to the 2020 Summer Olympics. It has wreaked havoc on the sports calendar, causing a number of events to be canceled or postponed. This study proposes a methodology by which the sports industry can assess public perceptions and responses in social media to gain important insights that can be used to craft effective crisis management strategies. Using machine learning approaches in order to extract hidden patterns in tweets could assist practitioners in creating and implementing crisis communication strategies for mitigating the impact of COVID-19.