چکیده مقاله
Big data encompasses a diverse range of information, extending beyondtraditional accounting and financial metrics to include non accountingdata, characterized by vast volumes and real time availability Initially,the integration of big data into accounting practices was limited;however, scholars predict that the accessibility of high quality, real timedata may enhance the comprehensiveness and relevance of financialreporting Current literature on the role of big data in accounting remainsinconclusive, predominantly theoretical, and deficient in empiricalvalidation and practical models This identified gap motivated ourinvestigation into the impacts of big data on accounting practices,specifically targeting accountants in the emerging Asian market of Iran Employing multiple regression analysis on a sample of 171 responsesobtained through random sampling, our findings reveal that big dataexerts a positive and significant influence on financial reporting,performance management, corporate budgeting, audit evidence, riskmanagement, and fraud detection Furthermore, our evidence indicatesthat the effective utilization of data volume, variety, and velocitysubstantially enhances these impacts This study provides valuableinsights for accounting professionals, aspiring practitioners, andaccounting graduates, underscoring the necessity of developingcompetencies in big data analytics to advance the industry Additionally,higher education institutions are urged to revise their curricula toincorporate methodologies related to big data Policymakers are alsoencouraged to establish governance frameworks for big data to promoteresponsible utilization and mitigate potential risks of exploitation
کلیدواژهها
نویسندگان
Sasan Khademi
Ph D, Lecturer of Accounting in Imam Ali Officers' University
Shaghayegh Moghari
Master's degree in English literature from Semnan University
شیوه ارجاع
Khademi, Sasan and Moghari, Shaghayegh,1403,Big Data and Accounting and Auditing Practices: Insights from Iran,the 9th International Conference on Management, Accounting, Banking and Economics in Iran,Mashhad
ارائهشده در
مجموعه مقالات نهمین کنفرانس بین المللی مدیریت، حسابداری، بانکداری و اقتصاد ایران24 شهریور 1403 · مشهد