Big Data and the Future of the Accounting Profession

Abstract

Background/objectives: The purpose of this research is to study and analyze the Big Data, to identify the challenges which facing Big Data in business organizations, and to clarify the impact of Big Data on changing the roles of accountants and accounting profession. Determining the impact of big data analysis on improvement accounting information quality. Methods/statistical analysis: To achieve this objective, reference was made to previous studies and related research, with a qualitative study based on in-depth and semi-structured interviews with specialists in the field of accounting and data analysis. Findings: The study concluded the impact of big data on the roles of accountants and the profession of accounting in the future, the importance of big data analysis in improving the accounting information quality. Improvements/applications: The other main findings of this research are that the importance to teach Big Data and business analysis in the curriculum of accounting education at the university level to enhance students' knowledge on the importance of such data and how to process, store, and use them in the accounting field. The study recommends carrying out further scientific and applied research in Big Data to know its impact on the developments of the accounting profession. Originality/ value: The original contribution of the study lies in the empirical investigation of the phenomenon of Big Data and the extent of the need for it because it provides great opportunities in the field of accounting measurement, changing the roles of accountants, the development of the accounting profession, and improving the quality of accounting information as one of the most recent developments in the accounting context.

Exploring the Diffusion of Big Data Analytics within Accounting Education

“…Accounting students' education should take a much broader approach and go beyond conceptual and technical accounting knowledge. Future accountants must be aware of the importance of Big Data through increasing their ability and skills to interpret and analyse Big Data to add value to business organisations (Younis, 2020). Results on a survey by Jackling and De Lange (2009) on 650 accounting graduates as well as 28 professionals showed that both groups agreed on the importance of technical skills.…”

Unlocking Behavior Intention of Educator Accountants: Exploring Their Usage of Indonesian Goverment Program Websites

“…Behavioural reasoning theory [18] offers a paradigm in which user interaction is essential to effective technology adoption. Users with a propensity for change accept new technology with less opposition [19], [20]. Different perspectives influenced the adoption of new technology [21].…”

“…From the perspective of IT organizations, decision support systems (DSS), business intelligence (BI), and acquisition of BD&A technologies, both technology, and organizational capabilities, are needed to ensure successful implementation [19], [20]. [32] agree that facilitating conditions affect intentions leading to adoption in BD&A and other emerging IT Regarding mediation, the intention of use may affect the behaviour of website users.…”

“…[31]. From the viewpoint of IT companies, decision support systems (DSS), business intelligence (BI), and the purchase of technologies need both technological and organizational competencies for effective deployment [19], [20]. Agree that facilitating conditions positively affect intentions leading to adopting other emerging IT technologies [32].…”