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
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Byline AffiliationsUniversity of Queensland
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