Big data opportunities for accounting and finance practice and research

Article

Cockcroft, Sophie and Russell, Mark. 2018. "Big data opportunities for accounting and finance practice and research." Australian Accounting Review. 28 (3), pp. 323-333. https://doi.org/10.1111/auar.12218
Article Title

Big data opportunities for accounting and finance practice and research

ERA Journal ID19074
Article CategoryArticle
AuthorsCockcroft, Sophie (Author) and Russell, Mark (Author)
Journal TitleAustralian Accounting Review
Journal Citation28 (3), pp. 323-333
Article Number86
Number of Pages11
Year2018
Place of PublicationAustralia
ISSN1035-6908
1835-2561
Digital Object Identifier (DOI)https://doi.org/10.1111/auar.12218
Web Address (URL)https://onlinelibrary.wiley.com/doi/abs/10.1111/auar.12218
Abstract

Information Systems to support Finance and Accounting functions within organisations form the backbone of modern commerce. Big data has brought a transformational change to this research space the effects of which are starting to be felt in industry and academia. This paper examines the potential research opportunities for the use of 'Big data' in the cross disciplinary space of Information Systems, Accounting and Finance. We examine literature at the confluence of these three disciplines to identify current research approaches. An analysis is presented of 47 accounting and finance and information systems (IS) journals from 2007-2016 to identify key themes emerging. These are presented as a conceptual matrix and explored by means of this matrix and a theoretical framework that situates the emerging themes across the three cogent disciplines. The concept matrix reveals potential areas for further research.

Keywordsbig data, decision making, accounting, finance
ANZSRC Field of Research 2020350199. Accounting, auditing and accountability not elsewhere classified
460999. Information systems not elsewhere classified
Public Notes

Files associated with this item cannot be displayed due to copyright restrictions.

Byline AffiliationsUniversity of Queensland
Permalink -

https://research.usq.edu.au/item/q533w/big-data-opportunities-for-accounting-and-finance-practice-and-research

Log in to edit
  • 359
    total views
  • 16
    total downloads
  • 10
    views this month
  • 0
    downloads this month

Export as

Related outputs

Applying and extending the theory of effective use in a business intelligence context
Trieu, Van-Hau, Burton-Jones, Andrew, Green, Peter and Cockcroft, Sophie. 2022. "Applying and extending the theory of effective use in a business intelligence context." MIS Quarterly. 46 (1), pp. 645-678. https://doi.org/10.25300/MISQ/2022/14880
Systematic review of methodological approaches for designing, assessing and validating business analytics maturity models
Wong, Wai Yip Freddy, Lane, Michael and Cockcroft, Sophie. 2021. "Systematic review of methodological approaches for designing, assessing and validating business analytics maturity models." 2021 International Conference on Information Resources Management: Digital Transformation in a (Post-)Pandemic World. Linz, Austria 19 - 20 May 2021 Austria.
A taxonomy of spatial data integrity constraints
Cockcroft, Sophie. 1997. "A taxonomy of spatial data integrity constraints." Geoinformatica: an international journal on advances of computer science for geographic information systems. 1 (4), pp. 327-343.
A media analysis approach to evaluating national health information infrastructure development
Cockcroft, Sophie. 2009. "A media analysis approach to evaluating national health information infrastructure development." Journal of Systems and Information Technology. 11 (3), pp. 208-229. https://doi.org/10.1108/13287260910983605
A snapshot of data quality issues in Indonesian community health
Aisyah, Maulidyati and Cockcroft, Sophie. 2014. "A snapshot of data quality issues in Indonesian community health." International Journal of Networking and Virtual Organisations. 14 (3), pp. 280-297.
Big data in financial management a structured literature review and opportunities for IS research
Cockcroft, Sophie. 2016. "Big data in financial management a structured literature review and opportunities for IS research." Van Der Meer, Rosemary V. (ed.) 27th Australasian Conference on Information Systems (ACIS 2016). Wollongong, Australia 05 - 07 Dec 2016 Australia.
Exploring the impact of IS theory on health informatics
Cockcroft, Sophie. 2015. "Exploring the impact of IS theory on health informatics." Bui, Tung X. and Sprague, Ralph H. (ed.) 48th Hawaii International Conference on System Sciences (HICSS 2015). Kauai, Hawaii 05 - 08 Jan 2015 United States. https://doi.org/10.1109/HICSS.2015.585
The influence of privacy, trust, and national culture on internet transactions
Heales, Jon, Cockcroft, Sophie and Trieu, Van-Hau. 2017. "The influence of privacy, trust, and national culture on internet transactions." Meiselwitz, Gabriele (ed.) 9th International Conference on Social Computing and Social Media (SCSM 2017), held as part of the 19th International Conference on Human-Computer Interaction (HCI International). Vancouver, Canada 09 - 14 Jul 2017 Switzerland. https://doi.org/10.1007/978-3-319-58559-8_14
Telehealth adoption: three case studies at the organisational level
Cockcroft, Sophie and Hendy, Jane. 2018. "Telehealth adoption: three case studies at the organisational level." Lowe, Graham, Miliszewska, Iwona and Beydoun, Ghassan (ed.) 29th Australasian Conference on Information Systems (ACIS 2018). Sydney, Australia 03 - 05 Dec 2018 Australia.
Decision-making performance in big data era: the role of actual business intelligence systems use and affecting external constraints
Trieu, Van-Hau, Cockcroft, Sophie and Perdana, Arif. 2018. "Decision-making performance in big data era: the role of actual business intelligence systems use and affecting external constraints." Bednar, Peter, Frank, Ulrich and Kautz, Karlheinz (ed.) 26th European Conference of Information Systems: Beyond Digitization - Facets of Socio-Technical Change (ECIS 2018). Portsmouth, United kingdom 23 - 28 Jun 2018
The relationship between culture and information privacy policy
Cockcroft, Sophie and Rekker, Saphira. 2016. "The relationship between culture and information privacy policy." Electronic Markets. 26 (1), pp. 55-72. https://doi.org/10.1007/s12525-015-0195-9
How do the design features of health hackathons contribute to participatory medicine?
Day, Karen, Humphrey, Gayl and Cockcroft, Sophie. 2017. "How do the design features of health hackathons contribute to participatory medicine?" Australasian Journal of Information Systems. 21, pp. 1-20. https://doi.org/10.3127/ajis.v21i0.1383
National health IT infrastructure through the media lens
Cockcroft, Sophie. 2013. "National health IT infrastructure through the media lens." Health Policy And Technology. 2 (4), pp. 203-215. https://doi.org/10.1016/j.hlpt.2013.07.003
Data quality in community health: an Indonesian study
Aisyah, Maulidyati and Cockcroft, Sophie. 2013. "Data quality in community health: an Indonesian study." Deng, Hepu and Standing, Craig (ed.) 24th Australasian Conference on Information Systems (ACIS 2013). Melbourne, Australia 04 - 06 Dec 2013 Melbourne, Australia.
How does national culture affect citizens’ rights of access to personal health information and informed consent?
Cockcroft, Sophie, Sandhu, Neelam and Norris, Anthony. 2009. "How does national culture affect citizens’ rights of access to personal health information and informed consent?" Health Informatics Journal. 15 (3), pp. 229-243. https://doi.org/10.1177/1460458209337444
Quantifying the advantage of secondary mathematics study for accounting and finance undergraduates
Alcock, Jamie, Cockcroft, Sophie and Finn, Frank. 2008. "Quantifying the advantage of secondary mathematics study for accounting and finance undergraduates." Accounting and Finance. 48 (5), pp. 697-718. https://doi.org/10.1111/j.1467-629x.2008.00261.x
Econsent: Provenance, Use and Future Role
Cockcroft, Sophie. 2008. "Econsent: Provenance, Use and Future Role." 12th Pacific Asia Conference on Information Systems (PACIS 2008). China 03 - 07 Jul 2008
The Design and Implementation of a Repository for the Management of Spatial Data Integrity Constraints
Cockcroft, Sophie. 2004. "The Design and Implementation of a Repository for the Management of Spatial Data Integrity Constraints." Geoinformatica: an international journal on advances of computer science for geographic information systems. 8 (1), pp. 49-69. https://doi.org/10.1023/B:GEIN.0000007724.37467.ae
Attitudes towards information privacy
Cockcroft, Sophie and Clutterbuck, Peter. 2001. "Attitudes towards information privacy." 12th Australasian Conference on Information Systems (ACIS 2001). Coffs Harbour, Australia 04 - 07 Dec 2001 Australia.
Spatial Data Management in an Integrated Software Engineering Environment
Cockcroft, Sophie. 1998. "Spatial Data Management in an Integrated Software Engineering Environment." 1998 International Conference Software Engineering: Education and Practice. New Zealand 29 - 29 Jan 1998 United States. IEEE (Institute of Electrical and Electronics Engineers). https://doi.org/10.1109/SEEP.1998.707648
Estimating CASE development size from outline specifications
Cockcroft, Sophie. 1996. "Estimating CASE development size from outline specifications." Information and Software Technology. 38 (6), pp. 391-399. https://doi.org/10.1016/0950-5849(95)01065-3