2022 - Franco Angeli
Articolo
Versione Digitale
Download | Copia/incolla | Stampa
Accounting and big data : trends, opportunities and direction for practitioners and researchers
P. 89-112
- Big Data, the Internet of Things and Machine Learning are only today starting to be widely used but are already attracting interest. They can generate a significant impact on business management. This article analyses use and exploitation of Big Data by business management, focusing on its role in reshaping accounting information systems. The Internet of Things and Machine Learning play a key role in obtaining insights and value in this complex world. Like other areas of business, the accounting function is showing growing interest in their possible applications.
- We analyze, from three perspectives, how big data impacts on the accounting role in supporting managers and decision-making process, also with the aim to define future research lines that scholars could explore. An internal perspective focuses on how big data can impact management accounting; an external perspective focuses on a new dimension of financial accounting and disclosure of information; and a third perspective, the control one, focuses on the impact of big data on internal and external audit procedures. [Publisher's text]
-
Informazioni
Codice DOI: 10.3280/FR2022-002004
ISSN: 2036-6779
PAROLE CHIAVE
- Big data, accounting, big data analytics, management
-
Nello stesso fascicolo
- Interdisciplinary research by accounting scholars : an exploratory study
- Does the adoption of planning and control tools influence performance? : opinions of grantors and grantees about non-profit projects
- Minorities' representativeness on the board and their effect on the level of compliance with the italian RPTs regulation
- Accounting and big data : trends, opportunities and direction for practitioners and researchers
- The impairment test in contexts of socio-economic and financial turbulence
- Book review : Nicola Dalla Via, XBRL for business reporting : reference framework, network analysis, and new trends, FrancoAngeli, 2020