Big data opportunities for accounting and finance practice and research

Cockcroft, Sophie and Russell, Mark (2018) Big data opportunities for accounting and finance practice and research. Australian Accounting Review, 28 (3). pp. 323-333. ISSN 1035-6908

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.


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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Permanent restricted access to Published version in accordance with the copyright policy of the publisher.
Faculty/School / Institute/Centre: Current - Faculty of Business, Education, Law and Arts - School of Management and Enterprise
Date Deposited: 11 Apr 2019 07:18
Last Modified: 30 May 2019 01:52
Uncontrolled Keywords: big data, decision making, accounting, finance
Fields of Research : 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150199 Accounting, Auditing and Accountability not elsewhere classified
08 Information and Computing Sciences > 0806 Information Systems > 080699 Information Systems not elsewhere classified
Identification Number or DOI: 10.1111/auar.12218
URI: http://eprints.usq.edu.au/id/eprint/36278

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