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A main objective of AACSB Standard A5 (AACSB 2018) is for accounting students to achieve information technology agility and greater adaptability in this age of rapid change to the profession. To this end, academic research identifies technological agility as a foundational skill required to educate accountants in data analytics. However, prior research indicates a resistance by accountants to adopt new technology. In light of increasing demands for accounting students to develop increased abilities and flexibility with technology and to adopt data analytics techniques, educators need a much better understanding of antecedents to technology resistance. This proposed study asks: Do personality characteristics and situational and organizational conditions influence the technological resistance of accounting students and faculty? Do these influences operate through the status quo bias (SQB) decision framework? Performing this suggested study may lead to insights and suggest educational interventions and curriculum guidance to meet that guidance.

Demand for data analysis skills in the accounting profession is well-documented and necessarily informs accounting curriculum and pedagogy. This empirical survey study focuses on small- and medium-sized entities (SMEs). SME cluster research suggests different adoption rates for technology between this segment and large firms. Investigating SME demands for skills and abilities of new job entrants differs from the large organizations that served as the original drivers of analytic skills and technology recommendations. Findings in this study suggest SMEs continue performing their leading accounting tasks using Excel spreadsheets and lag in adoption of data analytics technology. SMEs are a significant business sector in the economy, competing with large firms but with fewer resources. The findings presented here may inform educators in SME markets regarding SME firms' need for a unique skillset from new hires.

In late 1991 the Fermilab Manufacturing Group was directed by the Superconducting Super Collider Laboratory (SSCL) to investigate, build and test a series of magnets utilizing a low temperature cured all polyimide insulating system. Since an all polyimide insulated system was suspected to have higher post- collared stress relaxation than the existing glass tape system, a study was initiated to find ways to minimize the stress relaxation.