The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
How Big Data Will Change Accounting
Abstract
SYNOPSIS: Big Data will have increasingly important implications for accounting, even as new types of data become accessible. The video, audio, and textual information made available via Big Data can provide for improved managerial accounting, financial accounting, and financial reporting practices. In managerial accounting, Big Data will contribute to the development and evolution of effective management control systems and budgeting processes. In financial accounting, Big Data will improve the quality and relevance of accounting information, thereby enhancing transparency and stakeholder decision making. In reporting, Big Data can assist with the creation and refinement of accounting standards, helping to ensure that the accounting profession will continue to provide useful information as the dynamic, real-time, global economy evolves.
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Cites
Management control systems as a package—opportunities, challenges and research directions
Malmi, T., & Brown, D. A. (2008) · Management Accounting Research · doi:10.1016/j.mar.2008.09.003 · Cited by 1,757
Cited by
Big data in accounting: an overview
Vasarhelyi, M. A., Kogan, A., & Tuttle, B. M. (2015) · Accounting Horizons · doi:10.2308/acch-51071 · Cited by 641
The digital transformation of external audit and its impact on corporate governance
Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020) · Technological Forecasting and Social Change · doi:10.1016/j.techfore.2019.119751 · Cited by 533
Big data and analytics in the modern audit engagement: Research needs
Appelbaum, D., Kogan, A., & Vasarhelyi, M. A. (2017) · Auditing: A Journal of Practice & Theory · doi:10.2308/ajpt-51684 · Cited by 515
Big Data and changes in audit technology: Contemplating a research agenda
Salijeni, G., Samsonova-Taddei, A., & Turley, S. (2019) · Accounting and Business Research · doi:10.1080/00014788.2018.1459458 · Cited by 247
Big Data Analytics: A Review on Theoretical Contributions and Tools Used in Literature
Grover, P., & Kar, A. K. (2017) · Global Journal of Flexible Systems Management · doi:10.1007/s40171-017-0159-3 · Cited by 219
Metadata
- Authors
- Warren, J. D., Moffitt, K. C., & Byrnes, P.
- Venue
- Accounting Horizons
- Publisher
- American Accounting Association
- Published
- 2015-06-01
- Volume
- 29
- Issue
- 2
- Pages
- 397-407
- ISSN
- 0888-7993 (ISSN-L)
- 1558-7975
- OpenAlex
- W1973817450
- Cited by
- 615
- References
- 1
- FWCI
- 53.37
- Type
- journal article
- Language
- en
- Open access
- closed
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- Warren, J. D., Moffitt, K. C., & Byrnes, P. (2015). How Big Data Will Change Accounting. Accounting Horizons. https://doi.org/10.2308/acch-51069
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
