Politics in Public Accounting: Using Data Analytics to Examine Political Action Committees Associated with the Accounting Profession

ABSTRACT Given that the accounting profession is heavily influenced by federal laws and regulations, members of the profession often participate in the political process in various ways. One significant avenue for participation is through public accounting firm involvement in political action committees (PACs), as academic research suggests that firms use PACs to strategically direct contributions in the best interests of their constituents. This case allows accounting students, through the use of data analytics, to understand how PACs associated with the accounting profession operate. Specifically, students will extract data from a website, clean and evaluate the data, and communicate results using data visualization. Student validation indicates that the case improves student data analytic and visualization abilities while facilitating understanding of accounting-oriented PACs. Overall, the case provides an opportunity to improve upon relevant technical skills while exploring an important aspect of the profession with which many students are unfamiliar. Data Availability: The data used in this case are publicly available.