A paradigm shift in accounting and auditing in the era of Big Data

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Détails sur la publication

Liste des auteurs: Martins A, Silva AP, Fontes A
Editeur: Taylor and Francis
Place: Boca Raton
Année de publication: 2019
Page d'accueil: 37
Dernière page: 52
Nombre de pages: 16
ISBN: 9780429056482
Languages: Anglais-Royaume-Uni (EN-GB)


Résumé

The ubiquity of Big Data and business analytics and its importance for companies to remain competitive in a globalized and technological world poses new challenges and creates opportunities to the accounting and auditing professions. While it is becoming increasingly easier for computer and data scientists to perform accounting and auditing tasks, businesses require assistance from those who besides being well versed in Big Data analytics also master business fundamentals – traits that being in short supply create unique opportunities for accountants and auditors. This chapter frames important issues emerging from the era of Big Data for these professions. It provides a review on reasons why accountants and auditors may eagerly embrace Big Data and data analytics. The slow pace of adjustment of both these professionals and business education curricula remains as matters of concern. However, despite possibly taking time, there are reasons to expect that accountants and auditors will eventually become Big Data analytically trained professionals, and that a major overhaul of the accounting curricula shall occur to include more courses on Big Data analytics related skills. Big Data expertise has been identified as one of the major challenges for small- and medium-sized enterprises' (SMEs) growth, and their uptake of Big Data analytics has yet to be promoted.


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Dernière mise à jour le 2020-06-05 à 17:15