Please use this identifier to cite or link to this item:
Title: A paradigm shift in accounting and auditing in the era of Big Data
Authors: Martins, Adelaide
Silva, Ana Paula
Fontes, Alexandra
Issue Date: 2019
Publisher: Taylor and Francis Group
Citation: Martins, 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,
Abstract: The 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.
ISBN: 9780429056482
Appears in Collections:REMIT - Livros e Capítulos de Livros / Books and Book Chapters

Files in This Item:
File Description SizeFormat 
Chapter 4 -A Paradigm Shift Repositorio.pdf491.11 kBAdobe PDFView/Open    Request a copy

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.