Summary The impending fourth industrial revolution has enhanced the role of big data analytics in today’s business practice. Consequently, many now consider big data as the most strategic resource in business to the extent that organizations that fail to utilize it may become competitively disadvantaged. Following these developments, questions have been raised about the future of the accounting discipline, especially in terms of how it can continue to add value to organizations. While some scholars have attempted to address this question, it remains an abstract concept requiring further investigation. Therefore, this study conducts a systematic literature review to determine the status of accounting research on big data analytics and provides avenues for further studies. By conducting co‐occurrence network analysis on 52 peer‐reviewed articles published from 2010 to 2020, three broad themes emerged, entailing big data implications for accounting practice, education, and research design. A further examination of the themes revealed few empirical studies on the phenomenon, as conceptual research dominates the field. Although external audit implications of big data are widely discussed, other accounting domains (e.g., managerial accounting and taxation) are underexplored. Therefore, future studies may focus on the implications of big data on variables such as performance measurement, information governance, tax behavior, curriculum design, and pedagogy.
This study examines how accountants' participation in accounting information system (AIS) design can improve their perceptions of the quality of the information provided by the system. An empirical survey of 333 chartered accountants in Ghana was used and the research model was tested using covariance‐based structural equation modeling. The results indicate that accountants' participation in AIS design is positively associated with perceived accounting information quality. Additionally, autonomous motivation was found to mediate the relationship between accountants' participation and perceived information quality. In contrast, accountants' perceived usefulness of accounting information does not mediate the relationship between participation in AIS design and perceived accounting information quality. This suggests that accounting information quality is enhanced when accountants participate in AIS design hence play a critical role in information system design. However, accounting information quality is not enhanced through perceived usefulness of accounting information.
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