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

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dc.contributor.authorMartins, Adelaide
dc.contributor.authorSilva, Ana Paula
dc.contributor.authorFontes, Alexandra
dc.date.accessioned2020-05-06T13:24:29Z
dc.date.available2020-05-06T13:24:29Z
dc.date.issued2019
dc.description.abstractThe 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.pt_PT
dc.identifier.citationMartins, A., Silva, A. P., & Fontes, A. (2019). A paradigm shift in accounting and auditing in the era of Big Data. In Melo, P. N., & Machado, C. (Eds.), Business intelligence and analytics in small and medium enterprises (chapter 4, pp. 37-52). Boca Raton: Taylor and Francis Group. doi: 10.1201/9780429056482. Disponível no Repositório UPT, http://hdl.handle.net/11328/3068pt_PT
dc.identifier.doi10.1201/9780429056482pt_PT
dc.identifier.isbn9780429056482
dc.identifier.urihttp://hdl.handle.net/11328/3068
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherTaylor and Francis Grouppt_PT
dc.relation.publisherversionhttps://www.taylorfrancis.com/books/e/9780429056482pt_PT
dc.rightsrestricted accesspt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.titleA paradigm shift in accounting and auditing in the era of Big Datapt_PT
dc.typebook partpt_PT
degois.publication.firstPage37pt_PT
degois.publication.lastPage52pt_PT
degois.publication.titleBusiness intelligence and analytics in small and medium enterprisespt_PT
dspace.entity.typePublicationen

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