Articolo
Versione Digitale
Galeotti, Michele | Lombardi, Rosa | Paoloni, Paola | Roberto, Fabiana

Big data and sustainability reports : the current approach to non-accounting data management

2022 - Franco Angeli

P. 95-116

  • Smart technologies influence the accounting and reporting environment and pose several challenges to academics and practitioners. In this scenario, Big Data (BD) and BD analytics could play a crucial role in improving management control and accounting practices, as well as the accuracy of financial, non-financial and sustainability reporting. This paper is the first to draft the impact of BD and BD analytics in the management of non-financial and sustainable information. It involved a review of the literature connecting BD to sustainability accounting and reporting, using document-based data covering the 2010-2022 period. The paper's main contribution, by applying a qualitative approach, is the mapping of current research on this emerging topic. Elaborating on previous scholarly contributions, it provides a first account of this research area and recommends possible directions for future studies. [Publisher's text]

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Management Control : special issue 2, 2022