ABSTRACT
Technologies such as Big Data present opportunities for companies and markets to determine the way forward to achieve their goals in accordance with the data obtained. In the construction of a traditional information life cycle to model cycles that accommodate the diversity of Big Data. The resulting model limits information systems that turn Big Data into information by meeting information needs and controlling internal and external decision-making. Big data is not only a large, complex data to deal with and considered an extraordinary opportunity but also refers to the way of thinking or living in a data-rich and empirically driven world of life. Accounting information systems, both hardware and software are important components because the security of hardware systems must also be considered. In this article, researchers found that big data is very influential on corporate reporting. The impact that big data has on corporate reporting is that reducing company reporting time, data analysis through big data techniques significantly helps in the selection, organization, and processing of information to ensure efficient decision making in any organization. Other findings state that big data can be used to collect and process information resources and ensure information processing efficiency. Therefore, the focus in this study is to compare the influence of big data usage on accounting information systems based on previous research.
- Jans Mieke., Alles Michael., Vasarhelyi Miklos. 2013 The Case for Processing Mining in Auditing: Sources of Value Added and Areas of Application, International Journal of Accounting Information System, Vol 14 Issue 1, p 1-20, Elsevier. (March 2013) https://doi.org/10.1016/j.accinf.2012.06.015Google ScholarCross Ref
- Humpherys, Sean.L., Moffitt Kevin.C., Burns Marry.B., Burgoon Judee.K., Felix, William F.F. 2011 Identification of Fraudulent Financial Statement Using Linguistic Credibility Analysis, Decision Support System, Vol 50 issue 3, p 585 - 594, Elsevier. (February 2011). https://doi.org/10.1016/j.dss.2010.08.009Google ScholarDigital Library
- Deniswara, Kevin., Handoko, Bambang. Leo., & Mulyawan, Archie. Nathanael. 2020. Big data analytics: Literature study on how big data works towards accountant millennial generation. International Journal of Management, 11(5), (July 2020) 376–389. https://doi.org/10.34218/IJM.11.5.2020.037Google ScholarCross Ref
- Godin, G., Belanger-Gravel, A., Eccles, M. and Grimshaw, J. (2008), “Healthcare professionals’ intentions and behaviours: a systematic review of studies based on social cognitive theories”, Implementation Science, Vol. 3 No. 1, pp. 36-48, https://doi:10.1186/1748-5908-3-36.Google ScholarCross Ref
- Khurana, I. and Raman, K. 2004, “Litigation risk and the financial reporting credibility of Big 4 versus non-Big 4 audits: evidence from Anglo-American countries”, The Accounting Review, Vol. 79 No. 2, pp.(April 2004) 473-495. http://www.jstor.org/stable/3203253Google ScholarCross Ref
- Aarons, Gregory.A., Hurlburt, M. and Horwitz, S. 2010. “Advancing a conceptual model of evidence-based practice implementation in public service sectors”, Administration and Policy in Mental Health and Mental Health Services Research, Vol. 38 No. 1, pp. (December 2010) 4-23. https://doi: 10.1007/s10488-010-0327-7.Google ScholarCross Ref
- Joseph, R, What is Big Data? Retrieved from Chartio Data Tutorials, https://chartio.com/learn/data-analytics/what-is-big-data.Google Scholar
- Bearman, Margaret. L., Smith, Calvin., Carbone, Angela., Slade, Susan., Baik, Chi., Hughes-Warrington, Marnie. T. E., & Neumann, David. L. 2012. Systematic review methodology in higher education. Higher Education Research & Development, 31(5), (October 2012) 625 - 640. https://doi.org/10.1080/07294360.2012.702735Google ScholarCross Ref
- Al-Htaybat, Khaldoon., & von Alberti-Alhtaybat, Larissa. 2017. Big Data and corporate reporting: impacts and paradoxes. Accounting, Auditing and Accountability Journal, 30(4), (May 2017) 850–873. https://doi.org/10.1108/AAAJ-07-2015-2139Google ScholarCross Ref
- Arnaboldi, Michela., Busco, Cristiano., & Cuganesan, Suresh. 2017. Accounting, accountability, social media and big data: revolution or hype? Accounting, Auditing and Accountability Journal, 30(4), (May 2017) 762–776. https://doi.org/10.1108/AAAJ-03-2017-2880Google ScholarCross Ref
- Xiong, Lilan. 2021. Enterprise Financial Shared Service Platform Based on Big Data. Journal of Physics: Conference Series, 1852(3). (2021) https://doi.org/10.1088/1742-6596/1852/3/032004.Google ScholarCross Ref
- Liu, Renfei. 2020. Application Strategy of Big Data in College Student Association Activities. Journal of Physics: Conference Series, 1574(1). (May 2020) https://doi.org/10.1088/1742-6596/1574/1/012143.Google ScholarCross Ref
- Jia, Ziqi. 2020a. The Application and Problems of Big Data Analysis in Accounting Work. IOP Conference Series: Materials Science and Engineering, 768(5). (2020) https://doi.org/10.1088/1757-899X/768/5/052018.Google ScholarCross Ref
- Chu, Mui. Kim., & Yong, Kevin. Ow. 2021. Big Data Analytics for Business Intelligence in Accounting and Audit. Open Journal of Social Sciences, 09(09), (September 2021) 42–52. https://doi.org/10.4236/jss.2021.99004.Google ScholarCross Ref
- Zhong, Mingjing., & Fan, Tingting. 2021. Research on the Integration of Corporate Financial Accounting and Management Accounting under Big Data and Block Chain. Journal of Physics: Conference Series, 1827(1). (January 2021). https://doi.org/10.1088/1742-6596/1827/1/012202Google ScholarCross Ref
- Ren, Shaomin. 2022. Optimization of Enterprise Financial Management and Decision-Making Systems Based on Big Data. Journal of Mathematics, 2022.(January 2022) https://doi.org/10.1155/2022/1708506.Google ScholarCross Ref
- Salijeni, George., Samsonova-Taddei, Anna., & Turley, Stuart. 2018. Big Data and changes in audit technology: contemplating a research agenda. Accounting and Business Research, 49(1), (April 2018) 95–119. https://doi.org/10.1080/00014788.2018.1459458.Google ScholarCross Ref
- Gulzar, Muhammad. Ali. 2018. Interactive and automated debugging for big data analytics. Proceedings - International Conference on Software Engineering, (May 2018) 509–511. https://doi.org/10.1145/3183440.3190334Google ScholarDigital Library
- Wang, Chenxi., Zigman, Jhon., Lv, Fang., Cui, Huimin., Volos, Haris., Feng, Xiaobing., Cao, Ting., Mutlu, O., & Xu, G. H. 2019. Panthera: Holistic memory management for big data processing over hybrid memories. Proceedings of the ACM SIGPLAN Conference on Programming Language Design and Implementation (PLDI), (June 2019)347–362. https://doi.org/10.1145/3314221.3314650.Google ScholarDigital Library
- Mouchili, Mama. Nsangou., Atwood, Jhon. William., & Aljawarneh, Shadi. 2019. Call data record based big data analytics for smart cities. ACM International Conference Proceeding Series. (December 2019) https://doi.org/10.1145/3368691.3368713Google ScholarDigital Library
- Wang, Yang. 2021. Research on Security of Accounting Information System in the Era of Big Data. Journal of Physics: Conference Series, 1881(4). (January 2021) https://doi.org/10.1088/1742-6596/1881/4/042030Google ScholarCross Ref
- Zhao, Liang. 2021. Event Prediction in the Big Data Era: A Systematic Survey. ACM Computing Surveys, 54(5). (February 2021). https://doi.org/10.1145/3450287Google ScholarDigital Library
- Bakırarar, Batuhan., Yuksel, Cemin., & Yavuz, Yasemin. 2022. Prediction of new prescription requirements for diabetes patients using big data technologies. Journal of Health Research, 36(2), (February 2022) 334–344. https://doi.org/10.1108/JHR-05-2020-0136Google ScholarCross Ref
Index Terms
- Literature Study on the Effect of Big Data Usage on Accounting Information Systems Looking at Comparisons of Previous Research
Recommendations
A Brief Survey on Big Data in Healthcare
This article presents a brief introduction to big data and big data analytics and also their roles in the healthcare system. A definite range of scientific researches about big data analytics in the healthcare system have been reviewed. The definition ...
The implementation of data storage and analytics platform for big data lake of electricity usage with spark
AbstractElectricity data could generate a large number of records from smart meter day by day. The traditional architecture might not properly handle the increasingly dynamic data that need flexibility. For effective storing and analytics, efficient ...
Comments