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The convergence of big data and accounting: innovative research opportunities

Ibrahim, Awad Elsayed Awad ; Elamer, Ahmed A. ; Ezat, Amr Nazieh

Technological forecasting & social change, 2021-12, Vol.173, p.121171, Article 121171 [Periódico revisado por pares]

New York: Elsevier Inc

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  • Título:
    The convergence of big data and accounting: innovative research opportunities
  • Autor: Ibrahim, Awad Elsayed Awad ; Elamer, Ahmed A. ; Ezat, Amr Nazieh
  • Assuntos: Accounting ; Analytics ; Big Data ; Business intelligence ; Convergence ; Curricula ; Data science ; Performance measurement ; Questions ; Risk management
  • É parte de: Technological forecasting & social change, 2021-12, Vol.173, p.121171, Article 121171
  • Descrição: •This study discusses research areas related to the impact of Big Data on accounting practice and theory.•The study presents several potential convergence points between Big Data and different accounting techniques and theories.•We argue that there is a lack of empirical research examining the consequences of “Big Data adoption” in accounting and propose several research questions that offer venues for future research.•We present helpful insights to members of the accounting and auditing community on the potential of Big Data. This study aims to develop accounting standards, curriculums, and research to cope with the rapid development of big data. The study presents several potential convergence points between big data and different accounting techniques and theories. The study discusses how big data can overcome the data limitations of six accounting issues: financial reporting, performance measurement, audit evidence, risk management, corporate budgeting and activity-based techniques. It presents six exciting research questions for future research. Then, the study explains the potential convergence between big data and agency theory, stakeholders theory, and legitimacy theory. This theoretical study develops new convergence points between big data and accounting by reviewing the literature and proposing new ideas and research questions. The conclusion indicates a significant convergence between big data and accounting on the premise that data is the heart of accounting. Big data and advanced analytics have the potential to overcome the data limitations of accounting techniques that require estimations and predictions. A remarkable convergence is argued between big data and three accounting theories. Overall, the study presents helpful insights to members of the accounting and auditing community on the potential of big data.
  • Editor: New York: Elsevier Inc
  • Idioma: Inglês
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  • Realização: ABCD-USP USP   Logos de Redes Sociais: Freepik

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