Big data opportunities for accounting and finance practice and research
Article
Article Title | Big data opportunities for accounting and finance practice and research |
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ERA Journal ID | 19074 |
Article Category | Article |
Authors | Cockcroft, Sophie (Author) and Russell, Mark (Author) |
Journal Title | Australian Accounting Review |
Journal Citation | 28 (3), pp. 323-333 |
Article Number | 86 |
Number of Pages | 11 |
Year | 2018 |
Place of Publication | Australia |
ISSN | 1035-6908 |
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. |
Keywords | big data, decision making, accounting, finance |
ANZSRC Field of Research 2020 | 350199. 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 Affiliations | University of Queensland |
https://research.usq.edu.au/item/q533w/big-data-opportunities-for-accounting-and-finance-practice-and-research
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